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2012 (1) TMI 152 - HC - VAT and Sales TaxPurchase and consumption of tobacco in the manufacturing of tobacco products are unreasonable and disproportionate to the extent of its maximum consumption limit - maintainability of the writ petition in view of alternative remedy Held that:- The allegations contained in the impugned orders require adjudication on investigation of the disputed facts. The materials on record cannot lead to an interference that the allegations in the show-cause notices are wholly non-existent and that there is no foundation or basis of the allegations. In the writ petitions there is no challenge as to the vires of the statutory provisions governing the matter nor there is any question regarding violation of fundamental rights involved in the said proceedings. On examination of the materials on record, it cannot be said that the impugned orders are ex facie nullity and without jurisdiction. The basic facts on the basis of which the authority has assumed jurisdiction an the subject-matter, in my considered view, cannot be said to be on non-existent. The impugned orders, under the circumstances, cannot be said to be unauthorised and without jurisdiction. Writ petitions are dismissed without being admitted upholding the plea of non-maintainability of the writ petitions as has been raised by the respondents.
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