1990 (3) TMI 10

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..... to show cause as to why the registration granted to them be not cancelled because they are alleged to have taken partners without the approval of the licensing authority under the Arms Act. The Act is a complete code and provides various remedies in the form of appeals, etc., to the aggrieved assessees, The petitioners can raise all the points raised in these writ petitions before the concerned .....

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..... it is open to this court to examine as to whether the jurisdiction under articles 226 and 227 of the Constitution and articles 103 and 104 of the Constitution of Jammu and Kashmir should be exercised or not. From the facts and circumstances of these cases, I am of the view that there are no special circumstances in these cases absolving the petitioners from taking recourse to the ordinary remedi .....

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..... be taken up but not earlier than six months. Learned counsel for the petitioners are agreed that if the concerned Income-tax Officer takes up the notices for the subsequent years after period of six months of the passing of the first order aforementioned, then the petitioners shall not raise the question of limitation. With these observations, the writ petitions are, accordingly, disposed of. Th .....

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