9911796707
TMI Blog1994 (3) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... l, who appears on advance copy to oppose the admission of the petition and prayer of grant of ad interim stay, for the respondents. They are heard at length. Questioned as to how 36 petitioners, recipients of notices to pay advanced tax, could file one petition when facts are seemingly not exactly similar and consequently the scrutiny is likely to be dissimilar. The counsel for the petitioners p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the taxes. These petitions were finally dismissed holding that there was no immunity from payment of sales tax or entry tax. After the aforesaid orders, respondent No. 4 issued the notice to petitioner No. 1 to pay the advance tax as required under the law. The petitioner No. 1 felt dissatisfied by such a demand notice and prayed for its quashment in this writ petition presented under arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said contentions are non-meritorious and so far the respondent No. 2 has not issued any notice strictly in terms of the rule 28-A as contemplated in form XII-C. He, therefore, submits that the petition is an exercise in futility. Rule 28-A(3) provides as under: "The tax demanded in the notice in Form XII-C shall be payable within 7 days from the date of the service of the notice." Form XII-C as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petition is totally inconsequential. The respondents are, therefore, left free to send to petitioner No. 1 the proper notice in form XII-C in terms of rule 28-A. The petitioner may before or after such a notice approach the Commissioner (respondent No. 1) for extension of time or permission to pay by instalments as may be deemed necessary, in terms of section 22(4-A) of the M.P. General Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
