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2014 (5) TMI 1156 - HC - Indian LawsDemanding residue of the unpaid taxes from the petitioners under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 - Held that:- Since the communication issued by the Collector is only in the form of a show cause notice, we are not inclined to interfere at this stage, leaving it open for the petitioners to approach the Collector. If no reply is filed so far, it would be open for the petitioners to do so latest by 20.5.2014. Collector shall proceed in accordance with law after considering the reply, if any, so filed. If no assessment is made on the returns filed by the petitioners, the same may also be done in accordance with law.
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