2014 (8) TMI 540

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..... ut appearing before the authority has approached this Court. As rightly pointed out by the learned Additional Government Pleader appearing on behalf of the respondents, the petitioner can very well approach the authority with relevant files to prove the payment of tax - petitioner has chosen to challenge only the proposal notice issued, this Court is of the view that the writ petition is premature .....

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..... notice on behalf of the respondents. 3. The impugned order under challenge is only a proposal notice. It is also very clearly stated in the said notice that the petitioner will be given a personal hearing on the above said proposal on 23.05.2014. But the petitioner without appearing before the authority has approached this Court. As rightly pointed out by the learned Additional Government Plead .....

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