1 W.P. No.7908/2011 Date: 29.9.2011 Shri Sumeet Nema, learned counsel for the petitioner. Heard on the question of admission. O R D E R 1/ In this writ petition the petitioner has challenged the scrutiny report dated 6.9.2010, which has been prepared by the Commercial Tax Officer, Anti Evasion Bureau, Indore-A in pursuance to the inspection carried out under Section 55 of the Madhya Pradesh VAT Act, 2002. 2/ Learned counsel appearing for the petitioner submitted that during the course of inspection, the requisite procedure has not been followed and the inspection report is incorrect. 3/ The record indicates that the assessment proceedings for the concerned period have been initiated by the Asstt. Commissioner of Commercial Tax. It is not disputed before this Court by the learned counsel for the petitioner that in law the scrutiny report is not binding on the assessing authority and the petitioner has opportunity before the assessing authority to submit objections to the scrutiny report and point out defects in the report, but he has submitted that in practice the assessment is done by assessing authority by following such scrutiny reports. Since admittedly the impugned scrutiny report is not binding on 2 assessing authority, therefore, we dispose off the present petitioner permitting the petitioner to raise all legally permissible objection to the scrutiny report before the assessing authority and directing the assessing authority to consider such objection in accordance with law before finalising the assessment. 5/ The writ petition is accordingly disposed off. (SHANTANU KEMKAR) (PRAKASH SHRIVASTAVA) JUDGE JUDGE Trilok/-