2010 INSC 0017
                                    SUPREME COURT OF INDIA

                               Asstt.Commnr. Taxes Officer, Bharatpur

                                                      Vs.

                                           Kanta Prasad Sharma

                                             C.A.No.15 of 2010

                                   (S.H. Kapadia and Aftab Alam JJ.)

                                                 05.01.2010

                                                   ORDER

1. Leave granted.

2. None appears for the respondent, though served.

3. The impugned order has been passed without considering the two judgements of this Court
in the cases of Guljag Industries vs. Commercial Taxes Officer, reported in 2007 (7)
S.C.C.269 and Assistant Commercial Taxes Officer vs. Bajaj Electricals Limited, reported in
2009 (1) S.C.C. 308. In the circumstances, impugned order is set aside and the matter is
remitted to the High Court for de novo consideration in the light of the afore-stated
judgements of this Court.

4. The civil appeal, accordingly, stands disposed of.

1  SpotLaw