At, High Court of Madhya Pradesh
By, THE HONOURABLE ACTING CHIEF JUSTICE MR. RAJENDRA MENON & THE HONOURABLE MRS. JUSTICE ANJULI PALO
For the Petitioners: R.B. Tiwari, P.C. Chandak, Alok Hoonka, A.A. Awasthi, R.K. Shukla, V.K. Pandey, K.C. Ghildhyal, Nishant Jain, R.C. Chand, Malti Dadariya, Advocates, A.K. Pandey, Learned Counsel. For the Respondents: Samdarshi Tiwari, Dy. Advocate General, Amit Seth, Learned Government Advocate.
1. The question involved in this writ petition and connected petitions now stand answered against the petitioners in view of the judgment rendered by the Hon'ble Supreme Court on 18.10.2016 in Civil Appeal No. 6223/2016 and other cases namely Lanco Anpara Power Ltd. Vs. State of Uttar Pradesh & Ors. The petitioners are now required to raise all objections with regard to assessment before the assessing officer who is seized of the matter and it is for the assessing officer to take action for calculating the Cess payable after considering the objection, or in cases where the amount is calculated before the appropriate authority before whom challenge can be made to the assessment order.
As far as liability to pay the Cess and other questions are concerned, they stand answered in the light of the judgment rendered by the Hon'ble Supreme Court against the petitioner.
Accordingly, granting liberty to the petitioners to raise objection as may be permissible under law before the assessing officer, this petition stands disposed of in view of the judgment rendered by the Supreme Court.
In case the assessment has already been completed and orders have been passed by the assessing officer, the petitioner should file appeal before the statutory appellate authority challenging t
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he order of the assessing officer. With the aforesaid, the writ petition stand disposed of. Certified copy as per rules.