1994 (3) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Additional Advocate-General, who appears on advance copy to oppose the admission of the petition and prayer of grant of ad interim stay, for the respondents. They are heard at length. Questioned as to how 36 petitioners, recipients of notices to pay advanced tax, could file one petition when facts are seemingly not exactly similar and consequently the scrutiny is likely to be dissimil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ll as the propriety of levying and collecting the taxes. These petitions were finally dismissed holding that there was no immunity from payment of sales tax or entry tax. After the aforesaid orders, respondent No. 4 issued the notice to petitioner No. 1 to pay the advance tax as required under the law. The petitioner No. 1 felt dissatisfied by such a demand notice and prayed for its quashment i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber 1, 1978. Shri Kulshreshta submits that the aforesaid contentions are non-meritorious and so far the respondent No. 2 has not issued any notice strictly in terms of the rule 28-A as contemplated in form XII-C. He, therefore, submits that the petition is an exercise in futility. Rule 28-A(3) provides as under: "The tax demanded in the notice in Form XII-C shall be payable within 7 days ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is not well-founded and the aforesaid notice as assailed in the petition is totally inconsequential. The respondents are, therefore, left free to send to petitioner No. 1 the proper notice in form XII-C in terms of rule 28-A. The petitioner may before or after such a notice approach the Commissioner (respondent No. 1) for extension of time or permission to pay by instalments as may be deemed n....