AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6136 OF 2008 M/s.Exide Industries Limited ..Petitioner. V/s. The State of Maharashtra & Anr. ..Respondents. Mr.V. Sridharan i/by PDS Legal for the Petitioner. Mr.V.A. Sonpal, AGP for Respondent Nos.1 and 2. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 24TH SEPTEMBER, 2008. P.C. : 1. Rule returnable forthwith. Heard finally by consent of both the parties. 2. By this petition, the petitioner challenges the order passed by the Deputy Commissioner of Sales Tax dated 31-5-2008. By that order, he has rectified an order made earlier in favour of the petitioner. 3. We have heard the learned counsel for both the sides. Perusal of the order shows that the petitioner has relied on a judgment of the Hon’ble Supreme Court in the case of K. Gopinathan Nair Vs. State of Kerala reported in 1997 (105) STC 580 and Consolidated Coffee Limited Vs. Coffee Board, Bangalore reported in 1980(3) SCC 358 to contend that the assessment order was correctly passed and that order cannot be rectified. Perusal of the impugned order further shows that both the judgments cited have been brushed aside by the Deputy Commissioner of Sales Tax by observing that the Judgment of the Supreme Court is different on facts and does not apply without dealing with those judgments. 4. In our opinion, this is a most unsatisfactory manner of dealing with the matters by a quasi-judicial authority. When a binding precedent is brought to the notice of the authority, least that is expected of the authority that the authority shall apply its mind to the applicability of the binding precedent and if the same is not applicable, indicate reasons why according to them, the same is not applicable. 5. In our opinion, therefore, the order impugned in this petition will have to be set aside. In our opinion, therefore, following order would meet the ends of justice. 6. The order impugned in this petition and the demand notice pursuant to that order are set aside. The proceedings are remitted back to the Deputy Commissioner of Sales Tax for denovo consideration and decision in accordance with law. 7. It is clarified that the Deputy Commissioner of Sales Tax shall grant an opportunity of hearing to the petitioner before passing order. All contentions available to both the parties are kept open to be agitated before the authority. 8. Rule is made absolute in terms of this order. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.