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TMI Blog2021 (8) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chairman, Administrative and Appellate Tribunal, Daman on proceedings initiated under the provisions of the Daman Diu Value Added Tax Regulation, 2005 are under challenge. It is not in dispute that such orders are passed by a quasi-judicial authority on proceedings arising out of a local law - We do not find that the Central Sales Tax Act or the relevant law under which proceedings were initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, 1646 OF 2021 - - - Dated:- 30-7-2021 - DIPANKAR DATTA, AND G. S. KULKARNI, J. Mr.Shyam Devani i/b.Dewani And Associates for the Petitioner. Mr.Hiten Venegaonkar for the Respondents. ORDER PC : 1. These writ petitions were placed before a learned Single Judge of this Court on June 07, 2021. The learned AGP appearing for the State submitted that since the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore a Single Judge. Sub-rule (3) of Rule 18 reads as follows: - 18. Single Judge s powers to finally dispose of applications under Article 226 of 227. (3) The decrees or the orders passed by any Subordinate Court or by any quasi Judicial Authority in any suit or proceeding (including suits and proceedings under any Special or Local laws), but excluding those arising out of the Parsi Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on proceedings arising out of a local law. We do not find that the Central Sales Tax Act or the relevant law under which proceedings were initiated against the petitioners and on which the impugned orders have been passed form part of the excepted category of cases in sub-rule (3) of Rule 18. The roster fixed by the Chief Justice requires this Bench to take up Writ Petitions in indirect tax mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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