Court No. - 3
Case :- WRIT - C No. - 11848 of 2021 Petitioner :- Noor Bano Respondent :- State of U.P. and Another Counsel for Petitioner :- Anshul Kumar Singhal Counsel for Respondent :- C.S.C.,Baleshwar Chaturvedi
Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
1. Amendment application (no.3 of 2021) is allowed. Let amendment be incorporated during the course of the day.
2. Heard learned counsel for the parties.
3. By means of this writ petition, challenge has been raised to the provisional assessment notice dated 27.11.2020 creating a demand of Rs. 20,00,178/-. It is, thus, stated that against the aforesaid provisional assessment notice, the petitioner has filed her objections on 05.12.2020 (Annexure-7 to the writ petition) before respondent no.2. While those objections have remained pending and no final assessment has been made, demand of Rs. 20,00,200/- has been raised against the petitioner on 03.04.2020. The same has been challenged by means of the amendment application.
4. Upon instructions, learned counsel for the respondent states that the petitioner's objections, though filed within time, have not been decided.
5. Since the decision on such objections is a mandatory condition before any recovery may be made, no useful purpose would be served in keeping the present petition pending or calling for a counter affidavit. The writ petition is disposed of with the following directions:
(i) subject to the petitioner filing a copy of this order before respondent no.2 within a period of two weeks from today i.e. not later than 12 November 2021, the respondent no. 2 shall make available to the petitioner all adverse material that is being relied in support of the communications dated 27.11.2020 (Annex. 1 to the writ petition) and 03.04.2021 (Annex. 3 to the amendment application).
(ii) upon being thus confronted with the adverse material, the petitioner shall have a right to file a detailed objection within a further period of two weeks therefrom annexing therewith all material as the petitioner may seek to rely on;
(iii) upon receipt of such objection, the said respondent no. 2 shall fix a date for hearing in the matter within a period of two weeks therefrom and pass appropriate and reasoned order, strictly in accordance with law, after hearing the parties within a period of one month therefrom.
6. For a period of three months from today or till disposal of the aforesaid objection, whichever is earlier, no coercive measure shall be adopted against the petitioner, subject to her complying with the terms of this order.
7. All recoveries shall abide by the decision to be made by the respondent no. 2.
Order Date :- 28.10.2021 AHA