TMI Blog2014 (5) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... ureshi, J. 1. Heard learned counsel Mr.S.P.Majmudar for the petitioners and learned Assistant Government Pleader Mr.Jaimin Gandhi for the respondents on advance copy. 2. Petitioners have challenged a communication dated 1.2.2014 by the Mamlatdar, Entertainment Tax, Vadodara and another dated 6.2.2014 issued by the Collector, Luxury Tax, Vadodara. Under such communications, the respondents are de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners in this petition is that for the latter period, the petitioners have filed returns under section 5 of the said Act. In terms of section 6, the Collector has to either accept the return or make assessment only after which further tax demand can be raised. 5. Since the communication issued by the Collector is only in the form of a show cause notice, we are not inclined to interfere at this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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