2003 (12) TMI 605

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rendered in this writ petition shall also govern disposal of other connected Writ Petition No. 9746 of 2003. 2.. In substance, the case of the petitioner in this petition is that though their case (appeal) is still pending before the State Appellate Forum (annexure P-5) against the order, dated July 17, 2003 (annexure P-4), passed by S.L.C. (State Level Committee), where the question involved i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missed by the S.L.C. 3.. Heard Shri P.M. Choudhary, learned counsel for the petitioner and Shri S. Mukati, learned Government Advocate for respondent-State. 4.. Having heard learned counsel for the parties and having perused record of the case, I am inclined to dispose of this petition by giving certain directions as mentioned infra. 5.. In my considered opinion, in a case like the one, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the view taken by this Court in the case reported in (1992) 25 VKN 426 (Karnataka Explosives Limited v. Sales Tax Officer). 6.. Learned counsel for the State placed reliance on the decision reported in [1985] 59 STC 273 (MP); (1984) 17 VKN 87 (Jiwajirao Sugar Company Ltd. v. State of Madhya Pradesh), I find this case to be slightly distinguishable on facts and secondly, the reliance placed by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner will not transfer, alienate or encumber any of their properties to any person for consideration or otherwise. 4.. The petitioner will also furnish adequate security in any form in favour of concerned Commercial Tax Officer safeguarding the interest of Revenue to the extent of the liability of tax which is subject-matter of impugned demand notice. (annexures P-20 to P-23). This will be ....