RAJESH BINDAL, J.

1. This order will dispose of a bunch of petitions bearing CWP Nos. 20788, 23671, 23721, 24700, 24847, 24966, 25336, 25848, 26508, 26833, 27005, 27006, 27032, 27448, 27458, 27526 of 2015, 787, 788, 798, 1868, 2197, 3196, 3748, 3768, 6796, 8820, 18377 and 19413 of 2016, as the issues involved in all the petitions are identical.

FACTS OF THE CASES

CWP No. 20788 of 2015

2. The petitioner claims itself to be a registered dealer under the provisions of the Haryana Value Added Tax Act, 2003 (for short the Act). The assessment of the petitioner for the year 2011-12 was framed vide order dated 15.5.2013. Notice under Section 34 of the Act for revision of the assessment order was issued on 4.6.2015. The revisional authority passed the order on 3.7.2015. The revisional order has been challenged, inter-alia, on the ground that the same is without jurisdiction.

CWP No. 23671 of 2015

3. Assessment of the petitioner for the year 2010-11 was framed vide order dated 30.4.2012 while accepting the returns filed by the petitioner. Notice under Section 34 of the Act for revision of the assessment order was issued on 14.5.2005. The same was challenged by filing CWP No. 37858 of 2015, which was disposed of on 29.9.2015 directing the authority to dispose of the objections raised by the petitioner for initiation of revisional proceedings before taking further action in the matter. The revisional authority passed order on 21.8.2015 and served upon the petitioner on 7.10.2015. In the writ petition, challenge has been made to the aforesaid order being in violation of the provisions of the Act.

CWP No. 23721 of 2015

4. Assessment of the petitioner for the year 2009-10 was framed vide order dated 29.4.2011 while accepting the returns filed by the petitioner. Notice under Section 34 of the Act for revision of the assessment order was issued on 18.5.2015. The same was challenged by filing CWP No. 17880 of 2015, which was disposed of on 14.9.2015 directing the authority to dispose of the objections raised by the petitioner for initiation of revisional proceedings before taking further action in the matter. The revisional authority passed order on 22.7.2015 and served upon the petitioner on 30.10.2015. In the writ petition, challenge has been made to the aforesaid order being in violation of the provisions of the Act.

CWP No. 24700 of 2015

5. Assessment of the petitioner for the year 2008-09 was framed vide order dated 26.4.2010 while accepting the returns filed by the petitioner. Notice under Section 34 of the Act for revision of the assessment order was issued on 24.6.2015. The revisional order was passed on 15.7.2015. In the writ petition, challenge has been made to the aforesaid order being without jurisdiction.

CWP No. 24847 of 2015

6. Assessment of the petitioner for the year 2009-10 was framed vide order dated 28.4.2011. Notice under Section 34 of the Act for revision of the order was issued on 2.7.2015. The revisional order was passed on 15.7.2015. In the writ petition, challenge has been made to the aforesaid order being without jurisdiction.

CWP No. 24966 of 2015

7. Assessment of the petitioner for the year 2007-08 was framed vide order dated 11.2.2010 while accepting the returns filed by the petitioner. Notice under Section 34 of the Act for revision of the assessment order was issued on 17.7.2015. The same was challenged by filing CWP No. 16955 of 2015, which was disposed of on 14.9.2015 directing the authority to dispose of the objections raised by the petitioner for initiation of revisional proceedings before taking further action in the matter. The revisional authority passed the order on 20.10.2015 dismissing the objections. In the writ petition, challenge has been made to the aforesaid order being without jurisdiction and vires of Explanation (i) to Section 2(1) (zg) of the Act.

CWP N