1996 (7) TMI 531

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..... desh General Sales Tax Act, 1957 (for short, "the Act") questions the validity of the provisional order of assessment and demand notice and also demand in form XIII with regard to recovery of penalty as not merely being illegal and arbitrary but also void as no notice was issued before passing the provisional assessment order or imposing penalty. When the writ petition came up for admission on J .....

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..... nalty and also the fact that penalty ought to have been imposed only after notice, we are unable to sustain the impugned demand notices. They are accordingly set aside. The writ petition is allowed accordingly. We hasten to add that this order does not preclude the authority from passing fresh orders of assessment in accordance with law. No costs. Writ petition allowed. - - TaxTMI - TMI .....

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