2004 (8) TMI 658

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..... d Additional State Public Prosecutor appearing on behalf of the respondent. 2.. By the impugned order, the court below has issued fine levy warrant against the petitioner under section 421(1)(a) of the Code of Criminal Procedure, 1973, for recovery of the amount of tax allegedly due by him. 3. The records disclose that the respondent herein filed an application under section 13(3)(b) of the Kar .....

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..... he said notice vide annexure-B cannot be equated to the order. In the absence of any order determining the liability of the petitioner to pay the interest or penalty, the proceedings for recovery of the amount in question cannot be initiated merely on the basis of the notice. Thus, the impugned order dated June 29, 2004, passed by the court below is liable to be set aside and the proceedings in C. .....

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