1996 (2) TMI 516

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..... shing the notice dated October 10, 1995, issued by the first respondent, i.e., the Commercial Tax Officer, Jadcherla, Mahaboobnagar District, to the petitioner, a partnership-firm, requiring it to pay a sum of Rs. 80,000 within seven days from the date of receipt of the said notice. The reason for the notice has been stated therein as "that the cheque bearing No. 238352, dated July 13, 1995 for .....

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..... , 1995 of the State Bank of Hyderabad, Nagarkurnool for Rs. 80,000 in favour of the first respondent and the said bank guarantee is valid for one year, i.e., up to February 3, 1996. In addition the petitioner also gave indemnity bond dated February 16, 1995. Subsequently, on July 13, 1995 certain authorities of the Commercial Tax Department coercively collected a cheque dated July 13, 1995 drawn o .....

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..... mercial Tax Department incurred any loss. Under the circumstances, it is obvious that the demand made is highhanded, arbitrary and without any pretence of authority of law. It is unfortunate that the respondents seek to justify on the basis of the misuse of way bills by some dealers in general and not by the petitioner; but that cannot form the basis for the present visitation on the petitioner by .....

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