9911796707
TMI Blog1993 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... rected against a show cause notice issued under Section 15-A (l)(o)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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Manual and it is not expected to maintain any further records 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being filed by the petitioner the concerned Sales Tax Officer 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 sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
