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2021 (8) TMI 587 - HC - VAT and Sales TaxAppropriate Jurisdiction - Demand of sales tax - Department has opined that since the writ petitions pertain to Sales Tax, as per the roster fixed by the Chief Justice, the same ought to be placed before the Division Bench - HELD THAT:- In these writ petitions, orders passed by the Chairman, Administrative and Appellate Tribunal, Daman on proceedings initiated under the provisions of the Daman & Diu Value Added Tax Regulation, 2005 are under challenge. It is not in dispute that such orders are passed by a quasi-judicial authority on proceedings arising out of a local law - We do not find that the Central Sales Tax Act or the relevant law under which proceedings were initiated against the petitioners and on which the impugned orders have been passed form part of the excepted category of cases in sub-rule (3) of Rule 18. The roster fixed by the Chief Justice requires this Bench to take up “Writ Petitions in indirect tax matters under Central Acts and State Acts (including Excise Duty, Customs Duty and Service Tax)”. The Deputy Registrar has not referred to Rule 18(3) of the Appellate Side Rules of this Court, in terms whereof the writ petitions under consideration ought to be placed before the learned Single Judge for consideration and disposal. The office report dated June 09, 2021 is, accordingly, overruled.
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