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TMI Blog2017 (6) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... directory or mandatory - petition dismissed - decided against petitioner. - Writ Petition No. 496 of 2017 - - - Dated:- 20-6-2017 - S. V. Gangapurwala And G. S. Kulkarni, JJ. Mr. V. Sridharan, Senior Counsel a/w Mr. C.B. Thakkar for the petitioner Mr. V.A. Sonpal, Special Counsel for the respondents ORDER P. C. 1. The petitioner has filed the present writ petition with following prayers : (a) That this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India. (i) Declaring 'note' To be furnished to the assessing authority in accordance with rules framed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 under Section 9(2) of CST Act, 1956; (d) Pending the hearing and final disposal of the above petition, by an interim order and injunction of this Hon'ble Court, the respondent no.2, himself, his subordinates, servants and agents be restrained from taking any further proceedings or steps in furtherance of and / or in implementation of impugned orders dated 04.11.2015 (Exhibit A1 and Exhibit A2 ) passed by respondent no.3 under Section 9(2) of CST Act, 1956; (e) for interim relief in terms of prayer above; and (f) for costs of the petition; (g) for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the nature and circumstances of the case. 2. The learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les framed u/s 13(4)(e). There is no dispute that the State Government is empowered to frame the Rules thereunder. The Note also is in reiteration and only clarifies that the Form is to be furnished to the Assessing Authority in accordance with the Rules framed u/s 13(4)(e) of the Act. So the said Form will be required to be produced as may be required under the Rules framed by the State Government u/s 13(4)(e) of the Act. 6. It is for the Authority to whom the appeal would be filed to consider whether the Rules framed u/s 13(4)(e) are directory or mandatory. 7. With this observation, the Writ Petition stands disposed of. 8. The petitioner will be at liberty to assail the assessment order by filing an appeal as is provided under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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