2016 (12) TMI 631

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....esent petition is at the stage of show cause notice, this Court may not entertain the present Special Civil Application and relegate the petitioner to appear before the Assessing Officer. It is submitted by Shri Kamal Trivedi, learned Advocate General appearing on behalf of the respondent State that ample opportunity shall be given to the petitioner to represent their case by the Assessing Officer and as the entire issue is at large before the Assessing Officer, this Court may not entertain present petition which is at the show cause notice. 2.0. Shri Kamal Trivedi, learned Advocate General for the respondent State has heavily relied upon the decision of the Hon'ble Supreme Court in the case of City And Industrial Development Corporati....

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....2013. 4.0. Heard the learned advocates for the respective parties on preliminary objection raised by Shri Trivedi, learned Advocate General appearing on behalf of the respondentState. Having heard the learned advocates for the respective parties and considering the issue / questions involved in the petition, we are of the opinion that number of pure question of law arise and therefore, in the peculiar circumstances, we are of the opinion that the issue / questions raised in the petition is required to be considered by this Court on merits in exercise of the writ jurisdiction. 5.0. The following substantial questions of law arise in the present petition. A. Whether on the activity of providing passive infrastructure and related operation ....