1993 (8) TMI 301

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..... )of U. P. Sales Tax Act. The said provision envisages imposition of penalty if the Sales Tax Officer is satisfied that any dealer, or other person imports or exports or attempts to import or export or abets to import or transport of any goods in contravention of the provisions of Section 28 A of U. P. Sales Tax Act. By the impugned show cause notice the petitioner has been required to show cause b .....

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..... s beyond what is provided under the Manual. The learned Counsel also argued that the petitioner is a part and parcel of railway administration and in view of the provisions contained in sub-section (8) of Section 28-A of U.P. Sales Tax Act, the petitioner is immune from the applicability of the provisions of the Sales Tax Act and as such the Sales Tax Officer has no jurisdiction to issue the impug .....

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..... r shall deal with all aspects both factual and legal, that the petitioner may like to raise for consideration of the Sales Tax Officer. At this stage when the petitioner has only been called upon to show cause, we see no good reason to forestall the proceedings by entertaining this writ petition and issuing any order or direction to stay the further proceedings in pursuance of the show cause notic .....

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