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1994 (1) TMI 254

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..... 5, 1976. Petitioner states that he retired from the firm by the deed of retirement, exhibit P1 dated January 10, 1982, of which he again says, he informed the assessing authority by the letter exhibit P2 dated January 11, 1982. Subsequently proceedings were initiated for realisation of the arrears of sales tax due from the firm Asian Trading Company for the years 1982-83 to 1986-87 and the petitio .....

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..... ause why he should not be arrested and detained in prison for recovery of the arrears of sales tax mentioned therein. Petitioner submitted a reply, exhibit P6, dated November 6, 1989 which he says, remains undisposed of. A subsequent notice, exhibit P7, under section 34 of the Revenue Recovery Act was issued to him to which again he made a representation, exhibit P8, before the District Collector .....

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..... he petitioner has already been informed by the District Collector in his proceedings, exhibit P3, that he should seek his relief before the requisitioning authority, who in this case happens to be the 3rd respondent. The further representations, exhibits P6 and P8, which the petitioner made before the District Collector are therefore futile ones and the petitioner has to seek his remedy before the .....

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..... respondent to consider and dispose of the representation evidenced by exhibit P4, if it is still pending, in accordance with law with opportunity to the petitioner to be heard as expeditiously as possible and at any rate within a period of three months from the date of receipt of a copy of this judgment. Pending orders on exhibit P4, proceedings pursuant to the notices exhibits P5 and P7 will be k .....

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