1989 (10) TMI 224 - HC - VAT and Sales Tax

Summary

The High Court of Jammu and Kashmir dismissed a petition challenging a tax assessment and penalty imposition. The court found no merit in the arguments that proper notices were not issued in form ST-17 and ST-65. It was held that the form of notice in ST-65 is directory, not mandatory. The court also ruled that penalty proceedings can commence before completing the assessment. The petition was dismissed, and interim directions were vacated.