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TMI Blog2007 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... t be harassed and coercive methods should not be adopted - petitioners case that the State Legislature has exclusive right to levy any taxes on their transactions, has to be examined on affidavits, so matter remanded - 1206 of 2007 - - - Dated:- 12-10-2007 - Aniruddha Bose, J. Dr. Debiprasad Pal, Sr. Advocate, S/Shri L.K. Gupta, Sr. Advocate, P. Sinha, A, Majumder, A. Mitra and J. Acharjee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under the provisions of Chapters 5 and 5A (sic) (Chapter V and VA) of the Finance Act, 1994. On this aspect the petitioners case is that the transaction as regards services being rendered by the petitioners, the State Legislature has exclusive right to levy any taxes thereon. This aspect of the matter, I am of the view, has to be examined on affidavits. 3. Let affidavit-in-opposition be f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to confine the investigation and in particular examination of the petitioners within regular office hours upon service of summons. In view of the submission of Mr. Roy Choudhury as regards examining the witnesses during regular office hours only I am not passing any interim order so far as fixing of time frame for examination of the witnesses is concerned. Dr. Pal in this regard has relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands normal procedure under the law should be followed, If any instance of issue of summons to Managing Directors and other Directors without justification is noticed, a serious view will be taken by the Board. Collectors will be held personally responsible for enforcing these instructions in their charges. 5. I am of the opinion that this notice ought to be adhered to and directors and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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