2018 (10) TMI 1389

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..... utomatic imposition of tax and penalty at the rate of 100% on such tax. At this stage, we are not inclined to examine the vires of the statutory provisions. We would instead try to address the petitioners grievance within the statutory frame work. Let there be notice to the respondents returnable on 05.12.2018. - R/SPECIAL CIVIL APPLICATION NO. 16156 of 2018 - - - Dated:- 24-10-2018 - MR AKI .....

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..... ma facie we do not find the statutory provisions brought to our notice, its a situation of automatic imposition of tax and penalty at the rate of 100% on such tax. At this stage, we are not inclined to examine the vires of the statutory provisions. We would instead try to address the petitioners grievance within the statutory frame work. Under the circumstances, it is not necessary to issue notice .....

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