1998 (8) TMI 587

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....rit petitions challenging the order dated June 29, 1998 passed by the Commercial Taxes Officer, Singhbhum Circle, under section 20(1) of the Bihar Finance Act, 1981 (hereinafter referred to as "the Act") imposing penalty. The validity of rule 19 of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as, "the Rules") has also been challenged.   3.. Against the said order imposing penal....

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....roceeded against a notice which shall contain a gist of the accusations, a date of hearing which shall in no case be more than 15 days from the date of issue of notice, and the time of hearing." 5.. The learned counsel for the petitioners has confined his challenge to the last part of sub-rule (1) of rule 19, which has been underlined as above by us according to which a date of hearing is to be....

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.... ITR 100 (SC). That apart rule does not require that the appeal must be heard on the date so fixed. Sub-rule (3) of rule 19 gives power to the concerned authority to adjourn the case, if its facts and circumstances so warrant. 7.. We do not find anything wrong with the said rule and the challenge of the petitioners to the same is rejected. 8.. The writ petitions are, accordingly, dismissed o....