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2008 (7) TMI 859 - HC - VAT and Sales TaxFiling of this "nil" return - Compounding offences - show-cause notice [annexure E] to the petitioner giving an opportunity to show cause as to why charge sheet should not be filed against the petitioner, instead of showing cause the petitioner has approached this court raising various legal contentions Held that:- In the present set of facts and circumstances,it of the view that annexure E proposition notice is definitely not tenable in law for the reason that in the guise of a proposition notice which in fact is not warranted in terms of section 79 of the Act, the so-called notice seeks to plant information with regard to the liability of the petitioner though such liability is not actually determined by the competent authority in terms of the statutory provisions under the Act. Though it is contended by Smt Niloufer Akbar, learned Additional Government Advocate that it is only a tentative determination or proposal for launch of prosecution, even that is not permitted in law as the determination can only be made by the competent authority and in terms of section 39 of the Act and not by any other mode or means. In such circumstances, it is obvious that the issue of the so-called notice under section 79 read with section 82 of the Act is not proper use of the power under the Act . Thus the proposition notice bearing No. JCCT/INT/Assistant Commissioner-XII/INS-49/06-07 dated April 9, 2007 (copy at annexure E) issued by the third respondent alone is quashed by issue of a writ of certiorari. Writ petition allowed in part.
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