ORDER CM No. 14494 of 2010 (Exemption) Allowed, subjected to all just exceptions. W.P. (C) No. 7320 of 2010. Heard Mr. A. K. Sachdeva along with Ms. Lakshmi Gurung and Ms. Shivani Bansal, learned counsel for the petitioner and Mr. Rajesh Mahna, learned counsel for the respondents. By this writ petition, the petitioner has prayed for the following reliefs : (i) Issue a writ in the nature of certiorari or any other writ, order or direction in the nature thereof striking down both the impugned orders dated June 3, 2010, annexure P4 and annexure P5, two consequential writs of demands both dated September 1, 2010, annexure P15 and annexure P16, two recovery certificates dated September 1, 2010, annexure P17 and annexure P18, as also both the impugned orders dated August 30, 2010, annexure P14 and annexure P15, as illegal, arbitrary, unwarranted and without jurisdiction. (ii) Issue any other writ, order or direction, which this honourable court may deem fit and proper in the circumstances of the case. (iii) Exemplary costs of the present petition be also awarded against the respondents. It is submitted by Mr. Sachdeva, learned counsel for the petitioner, that the petitioner has been assessed under section 32 of the Delhi Value Added Tax Act, 2004 (for brevity "the Act") and a penalty has been imposed though the petitioner is not liable to be assessed and in fact he is entitled to refund. It is further submitted by Mr. Sachdeva that the assessee has not been supplied certified copies of the original assessment orders. Mr. Mahna, learned counsel for the respondents, submitted that the present petition is not maintainable in view of sections 32, 33 and 74 of the Act. Moreover, he fairly submitted that the assessing officer shall supply the certified copies of all the orders within 10 days. Sections 32, 33 and 74 of the Act read as under : "32. Default assessment of tax payable. Moreover, he fairly submitted that the assessing officer shall supply the certified copies of all the orders within 10 days. Sections 32, 33 and 74 of the Act read as under : "32. Default assessment of tax payable. - (1) If any person, - (a) has not furnished returns required under this Act by the prescribed date; or (b) has furnished incomplete or incorrect returns; or (c) has furnished a return which does not comply with the requirements of this Act; or (d) for any other reason the Commissioner is not satisfied with the return furnished by a person; the Commissioner may for reasons to be recorded in writing assess or reassess to the best of his judgment the amount of net tax due for a tax period or more than one tax period by a single order so long as all such tax periods are comprised in one year. (1A) If, upon the information which has come into his possession, the Commissioner is satisfied that any person who has been liable to pay tax under this Act in respect of any period or periods, has failed to get himself registered, the Commissioner may for reasons to be recorded in writing, assess to the best of his judgment the amount of net tax due for such tax period or tax periods and all subsequent tax periods. (2) Where the Commissioner has made an assessment under this section, the Commissioner shall forthwith serve on that person a notice of assessment of the amount of any additional tax due for that tax period. (3) Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed is due and payable on the same date as the date on which the net tax for the tax period was due. Explanation. - A person may, if he disagrees with the notice of assessment, file an objection under section 74 of this Act. 33. Assessment of penalty. - (1) Where the Commissioner has reason to believe that a liability to pay a penalty under this Act has arisen, the Commissioner, after recording the reason in writing, shall make and serve on the person a notice of assessment of the penalty that is due under this Act. 33. Assessment of penalty. - (1) Where the Commissioner has reason to believe that a liability to pay a penalty under this Act has arisen, the Commissioner, after recording the reason in writing, shall make and serve on the person a notice of assessment of the penalty that is due under this Act. (2) The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner. (3) Any assessment made under this section shall be without prejudice to prosecution for any offence under this Act. Explanation. - A person may, if he disagrees with the notice of assessment, file an objection under section 74 of this Act. 74. Objections. - (1) Any person who is dissatisfied with, - (a) an assessment made under this Act (including an assessment under section 33 of this Act); or (b) any other order or decision made under this Act; may make an objection against such assessment, or order or decision, as the case may be, to the Commissioner : Provided that no objection may be made against a non-appealable order as defined in section 79 of this Act : Provided further that no objection against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid failing which the objection shall be deemed to have not been filed : Provided also that only one objection may be made by the person against any assessment, decision or order : Provided also that in the case of an objection to an amended assessment, order, or decision, an objection may be made only to the portion amended : Provided also that no objection shall be made to the Commissioner against an order made under section 84 or section 85 of this Act, if the Commissioner has not delegated his power under the said sections to other value added tax authorities. (2) A person who is aggrieved by the failure of the Commissioner to reach a decision or issue any assessment or order, or undertake any other procedure under this Act, within six months after a request in writing was served by the person, may make an objection against such failure. (2) A person who is aggrieved by the failure of the Commissioner to reach a decision or issue any assessment or order, or undertake any other procedure under this Act, within six months after a request in writing was served by the person, may make an objection against such failure. (3) An objection shall be in writing in the prescribed form and shall state fully and in detail the grounds upon which the objection is made. (4) The objection shall be made, - (a) in the case of an objection made under sub-section (1) of this section, within two months of the date of service of the assessment, or order or decision, as the case may be; or (b) in the case of an objection made under sub-section (2) of this section, no sooner than six months and not later than eight months after the written request was served by the person : Provided that where the Commissioner is satisfied that the person was prevented by sufficient cause from lodging the objection within the time specified, he may accept an objection within a further period of two months. (5) The Commissioner shall conduct its proceedings by an examination of the assessment, or order or decision, as the case may be, the objection and any other document or information as may be relevant : Provided that where the person aggrieved, requests a hearing in person, the person shall be afforded an opportunity to be heard in person. (6) Where a person has requested a hearing under sub-section (5) of this section and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person. (6) Where a person has requested a hearing under sub-section (5) of this section and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person. (7) Within three months after the receipt of the objection, the Commissioner shall either, - (a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or (b) refuse the objection or the remainder of the objection, as the case may be; and in either case, serve on the person objecting, a notice in writing of the decision and the reasons for it, including a statement of the evidence on which it is based : Provided that where the Commissioner within three months of the making of the objection notifies the person in writing, he may continue to consider the objection for a further period of two months : Provided further that the person may, in writing, request the Commissioner to delay considering the objection for a period of up to three months for the proper preparation of its position, in which case the period of the adjournment shall not be counted toward the period by which the Commissioner shall reach his decision. (8) Where the Commissioner has not notified the person of his decision within the time specified under sub-section (7) of this section, the person may serve a written notice requiring him to make a decision within fifteen days. (9) If the decision has not been made by the end of the period of fifteen days after being given the notice referred to in sub-section (8) of this section, then, at the end of that period, the Commissioner shall be deemed to have allowed the objection. (10) Where on the date of commencement of this Act a dispute under the Delhi Sales Tax Act, 1975 (43 of 1975) has been pending before a sales tax authority referred to in section 9 of the Delhi Sales Tax Act, 1975 (43 of 1975), the dispute shall be disposed of within a period of five years from the date of the commencement of this Act. (11) Where the dispute referred to in sub-section (10) of this section has not been decided within the time required, the dispute shall be deemed to have been resolved in favour of the dealer." In view of the Explanation to sections 32 and 33, in our opinion, the assessee can file objections before the competent authority as provided under section 74 of the Act. After the certified copies are received, the assessee shall file objections as contemplated under the Explanation to sections 32 and 33 within 30 days from the date of receipt of the certified copies of the orders as asked for by the assessee. It is open to the petitioner to raise all possible contentions including the facet of jurisdiction and limitation before the said authority. Till the matter is finalised, no coercive steps shall be taken for realization or recovery of any sum that has been demanded. The writ petition is allowed to the extent as indicated above. There shall be no order as to costs. Order dasti under the signature of court master.