Punjab-Haryana High Court
Himachal Fruits & Vegetables Traders vs State Of Punjab & Others on 18 March, 2010
Bench: Adarsh Kumar Goel, Alok Singh
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
C.W.P. No.17026 of 2009
Date of decision: 18.3.2010
Himachal Fruits & Vegetables Traders.
-----Petitioner.
Vs.
State of Punjab & others.
-----Respondents
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE ALOK SINGH
Present:- Mrs. Jatinder Jit Kaur, Advocate
for the petitioner.
Mr. Jaswinder Singh, DAG, Punjab.
Mr. S.P. Garg, Advocate
for respondent No.2.
---
ORDER:
1. This petition seeks quashing of notice dated 14.10.2009, Annexure P-2, requiring the petitioner to deposit an amount of Rs.14,52,794/- towards market fee.
2. Contention raised in the petition is that recovery proceedings have been initiated without making any assessment.
3. In response to the Notice, counsel for the assessing authority has put in appearance and states that he has filed reply in the registry, to the effect that before issuing notice for recovery, CWP No.17026 of 2009 2 ex parte order of assessment was passed, after serving notice on the petitioner.
4. Learned counsel for the petitioner says that no notice was served and if the petitioner is not heard and opportunity to show record is not given, it will suffer grave injustice. The petitioner is willing to pay such dues as may be determined. It is also willing to pay 10% of the amount assessed subject to adjustment at the time of assessment made after giving hearing to it.
5. In the facts and circumstances of the case, we direct the assessing authority to give opportunity of hearing to the petitioner and to pass a fresh order of assessment in accordance with law after considering the record and the view point of the petitioner.
6. The petitioner may appear before the assessing authority on 26.4.2010 for further proceedings. Before the said date, the petitioner will deposit 10% of the amount already assessed which will abide by the final order that may be passed.
7. The petition is disposed of.
(ADARSH KUMAR GOEL)
JUDGE
March 18, 2010 ( ALOK SINGH )
ashwani JUDGE