TaxTMI 
TaxTMI 
2016 (6) TMI 945
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....l & H.R.Kambiyavar, Advocates) For the Respondents (By Sri M.Kumar, Addl. Government Advocate) ORDER Learned Additional Government Advocate takes notice for respondents. 2. Matter lies in a short compass. Therefore, it is taken up for final disposal at the stage of preliminary hearing with the consent of learned counsel for both parties. 3. Challenge in this writ petition is to the ....
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....ontained in the Act, particularly Section 74 and that petitioner never sold any of the set-top boxes as alleged and therefore they were not liable to pay any tax. They further contended in para 3 of their reply that without calling upon the petitioner to show cause with regard to the alleged liability, notice had been issued calling upon them to pay tax which was in violation of the principles of ....
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....is not the prescribed authority. It is his next contention that Section 74 of the Act does not contemplate assessment of any tax; it only contemplates imposition of penalty in case of improper maintenance of records. It is therefore contended by him that as the 2nd respondent has acted without authority, impugned notice and the endorsement are liable to be set aside. 7. Learned Additional Gover....
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....nclusion that petitioner was liable to pay tax in a sum of Rs. 6,78,21,534/- on the basis of the assumption that petitioner had sold certain number of set-top boxes. But, as submitted by learned Additional Government Advocate, if notice issued is read-down as a show-cause notice to enable petitioner to submit reply including as regards the power, authority and jurisdiction of the Deputy Commission....