1993 (8) TMI 301

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....Court. - This petition is directed against a show cause notice issued under Section 15-A (l)(o)of U. P. Sales Tax Act. The said provision envisages imposition of penalty if the Sales Tax Officer is satisfied that any dealer, or other person imports or exports or attempts to import or export or abets to import or transport of any goods in contravention of the provisions of Section 28 A of U. P. ....

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....under the Indian Railways Commercial Manual and it is not expected to maintain any further records beyond what is provided under the Manual. The learned Counsel also argued that the petitioner is a part and parcel of railway administration and in view of the provisions contained in sub-section (8) of Section 28-A of U.P. Sales Tax Act, the petitioner is immune from the applicability of the provisi....

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....n the reply to the show eause notice being filed by the petitioner the concerned Sales Tax Officer shall deal with all aspects both factual and legal, that the petitioner may like to raise for consideration of the Sales Tax Officer. At this stage when the petitioner has only been called upon to show cause, we see no good reason to forestall the proceedings by entertaining this writ petition and is....