TMI Blog1959 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us, however, it emerges from the arguments that what is in substantial dispute is not the validity of the Act but the application of that Act to the particular facts of the present case and the main controversy actually is about the facts themselves. The petitioners are timber merchants of Yamunanagar in the Ambala district although the head offices of some of the petitioners are outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the State. These facts, however, are denied by the respondents, namely, the State of Punjab and the Excise and Taxation Officer as the Assessing Authority. It is obvious that the controversy cannot be settled satisfactorily unless the true facts are first discovered and that cannot be done without hearing evidence which this Court, as a rule, does not do in proceedings of this kind. Even more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the tribunals a pointed for the purpose. In my opinion, therefore, there is no occasion for us at this stage to go into this controversy and I would, therefore, decline to interfere and dismiss the petition as it stands. In all the circumstances, however, I would leave the parties to bear their own costs. KHOSLA, C. J.-I agree. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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