1988 (3) TMI 407

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.... T.V.S.N. Chari, Advocate, for the respondents.   S.N. Kacher, Senior Advocate (N.M. Popli and V.J. Francis, Advocates, with him), for the petitioners.   --------------------------------------------------   ORDER   Heard learned counsel for the parties. Seven assessees in this petition under article 32 of the Constitution of India, are running hotels, restaurants....

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.... been made by any restaurant or eating house (by whatever name called), at any time on or after the 7th day of September, 1978, and before the commencement of this Act and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time; or (b) ........................: Provided that the burden of proving that the aforesa....

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....collected before the Forty-sixth amendment or for the matter of that prior to the amendment of the State legislation. We find from the record that no such opportunity was extended to the petitioners when tax was levied. The situation can appropriately be met and the interest of justice adequately served if opportunity is given to the petitioners to satisfy the appropriate authority that they ca....

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....ected, the assessing officer is free to collect the same in accordance with the provisions of the law. The writ petition is disposed of accordingly without costs. [The State thereupon filed a review petition and after hearing the parties the court delivered the following order on October 25, 1989, dismissing the review petition] ORDER ON REVIEW PETITION 25-10-1989: We have heard learne....