https://www.taxtmi.com/caselaws?id=292440 Rule 58 of the Jammu and Kashmir Levy of Toll Rules, 1995 was treated as a valid anti-evasion measure under the parent Act because it only enabled verification of exempted goods and action against misuse of exemption, not an enlargement of the statutory scheme. The toll-post officer was held empowered to assess toll, impose fine, and initiate proceedings under the Act. Demand notices and consequential orders were unsustainable because the affected persons were not given the relied-upon material, an effective hearing, or reasoned decisions, making the action contrary to natural justice. The alternative remedy objection was rejected where vires and fairness issues were raised. en-us Tue, 09 Apr 2019 00:00:00 +0530 Thu, 24 Dec 2020 10:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292440 Rule 58 of the Jammu and Kashmir Levy of Toll Rules, 1995 was treated as a valid anti-evasion measure under the parent Act because it only enabled verification of exempted goods and action against misuse of exemption, not an enlargement of the statutory scheme. The toll-post officer was held empowered to assess toll, impose fine, and initiate proceedings under the Act. Demand notices and consequential orders were unsustainable because the affected persons were not given the relied-upon material, an effective hearing, or reasoned decisions, making the action contrary to natural justice. The alternative remedy objection was rejected where vires and fairness issues were raised. Case-Laws Indian Laws Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292440