2014 (5) TMI 1156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Government Pleader Order Akil Kureshi, J. 1. Heard learned counsel Mr.S.P.Majmudar for the petitioners and learned Assistant Government Pleader Mr.Jaimin Gandhi for the respondents on advance copy. 2. Petitioners have challenged a communication dated 1.2.2014 by the Mamlatdar, Entertainment Tax, Vadodara and another dated 6.2.2014 issued by the Collector, Luxury Tax, Vadodara. Under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....returns filed by them. 4. The case of the petitioners in this petition is that for the latter period, the petitioners have filed returns under section 5 of the said Act. In terms of section 6, the Collector has to either accept the return or make assessment only after which further tax demand can be raised. 5. Since the communication issued by the Collector is only in the form of a show caus....