1999 (11) TMI 837

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....ved of a notice-cum-order dated October 30, 1999 by which the petitioner, a dealer under the U.P. Trade Tax Act, 1948, has been directed to furnish additional security in the form of a bank guarantee for Rs. 20,00,000.   2.. We have heard Sri Kunwar Saxena, learned counsel for the petitioner and Sri R.D. Gupta, learned Standing Counsel for the respondents. No counter-affidavit was proposed....

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....hearing. That is why the impugned order purports to be a show cause notice as well though in fact it does not give any opportunity to the petitioner to show cause and a final order had been passed. The order mentions that on the examination of the records, it has come to notice that the dealer was claiming that it was selling iron scrap on which tax had already been paid and that on the verificati....