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2008 (4) TMI 676

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..... it petition. Therefore, the writ petitions filed by these petitioners are liable to be dismissed as misconceived and the prayer sought for by the petitioners is a premature one. Writ petition filed by the petitioners is liable to be dismissed in view of the suppression of material facts and the prayer sought for by the petitioners is liable to be rejected as misconceived in nature.
PATIL N.K. , J. ORDER:- N.K. PATIL J.--Though this matter is posted for orders, with the consent of the learned counsel appearing for both parties, this writ petition is taken up for final hearing and is disposed of as follows: The petitioners, assailing the correctness of the notices both dated March 19, 2008 issued by the first respondent vide annexures D .....

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..... t is served and unrepresented. After careful perusal of the impugned communications-cum-notices vide annexures D and E, directing the petitioners to produce the clearance certificate regarding recovery of arrears of sales tax in case of liquor dealers, I am of the considered view that, the said communications are only notices issued to the petitioners to furnish the clearance certificate. The petitioners, instead of filing reply to the impugned communications-cum-notices vide annexures D and E issued by the first respondent, have rushed to this court and presented the instant writ petition. Therefore, the writ petitions filed by these petitioners are liable to be dismissed as misconceived and the prayer sought for by the petitioners is a p .....

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..... . Knowing fully well, the petitioners, being businessmen, have filed the appeal only in respect of two assessment years and not assailed the correctness or otherwise of the another two assessment years, as referred to above. Now, the petitioners are before this court, by presenting the instant writ petition, without disclosing the true facts before this court. The petitioners have submitted their representations requesting the competent authority to issue them the demand notice vide annexures F and F1. Further, it is the case of the petitioners that they are not aware as to the exact amount of balance of sales tax liability for the respective assessment years. In this regard, it can be seen that, the said submission is unbelievable and unt .....

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..... their knowledge, as stated supra. In my view, such persons should not be encouraged. Having regard to the facts and circumstances of the case, as stated above, the writ petition filed by the petitioners is liable to be dismissed in view of the suppression of material facts and the prayer sought for by the petitioners is liable to be rejected as misconceived in nature. The writ petition is accordingly dismissed with cost of Rs. 10,000 (rupees ten thousand only) and the said cost of Rs. 10,000 is directed to be deposited in the office of the third respondent within two weeks from the date of receipt of a copy of this order. If the petitioners fail to deposit the said cost before the third respondent within the above stipulated period, the t .....

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