TMI Blog2005 (11) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... diction of this court under article 226 of the Constitution of India with a prayer to issue writ of certiorari and to call for the records relating to the penalty order of the Commercial Tax Officer-respondent in Rc. No. SAR/ 02/3/2883/2004-2005 (Penalty), dated October 27, 2005, and quash the same. The petitioner is a company registered under the Companies Act, 1956. It is a dealer carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort, the Act ) on the purported ground that the purchase of light diesel oil by the petitioner against G form and use of the same for manufacture of the branded biscuits of Parle products as part of the job-work is in violation of section 5-B(2)(ii) of the Act, hence the petitioner is liable to pay the penalty at five times the tax payable on the purchase turnover. The petitioner promptly filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusion drawn by the authority is at variance with the show cause notice issued requiring the petitioner to submit its explanation. It amounts to passing of order without putting the petitioner on notice. The petitioner is entitled to succeed on this short ground, viz., the order being in violation of the principles of natural justice. The impugned order is accordingly set aside. The writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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