SC removed allegations levied on Tax Officer & set aside order for recovery of costs from personal resources

Sujata K.C. Vs Kalyani Motors (Pvt.) Ltd. (Supreme Court) In present case, an order of reassessment passed by the petitioner in her capacity as Deputy Commissioner of Commercial Taxes was challenged by the assessee. The Single Judge of the High Court set aside the order of reassessment, holding that the order was not consistent with the provisions of a notification. The order of the Single Judge, on merits, is not the subject matter of the present proceedings. However, the Single Judge, while setting aside the reassessment imposed costs of Rs 50,000 and directed that the costs be recovered fro...