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2024 (12) TMI 4

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..... ough the learned counsel before the learned trial Court below. Though it is contended in this petition, the prayer for representation of the petitioner is disallowed, the order sheets annexed along with this petition donot disclose anything to that effect rather the order sheet reflects that the petitioner s application for adjournment and for his absence was duly considered by the learned trial Court below by order dated 13.12.2012. This Court has also perused the complaint filed by the authorities as recorded hereinabove, and reading of the aforesaid materials if taken on its face value discloses the offences as alleged inasmuch as this Court in exercise of its power under Section 482 of Cr.P.C. cannot go into the factual dispute and alle .....

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..... Act 1956 and Section 9 of the Assam Entry Tax Act, 2008 against the partners of M/s Ganesh Met Coke Industries, Azara, Kamrup. The present petitioners are the partners of the said M/s Ganesh Met Coke Industries. 4. The C.R. Case No. 1140c/2011 was registered under Section 85 (1) (f) (g) (h) (n) (s) of the Assam Value Added Tax Act, 2003 read with Section 9 (2A) under CST Act, 1956 and Section 9 under AET Act, 2008 inasmuch sanction under Section 87 (1) of the Assam Value Added Tax Act, 2003 was accorded for prosecution of the petitioners herein by the Commissioner of Taxes, Assam by an order dated 05.04.2011. 5. The order sheets annexed along with the petitions reflect that by an order dated 27.04.2011, on receipt of the record of the C.R. .....

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..... Ganesh Met Coke Industries preferred a writ petition being WP(C) No.2282/2011 and this Court without interfering such notice directed under its order dated 29.04.2011 that the balance amount should be paid with a monthly installment of least Rs. 20 Lakhs within 15 days of every calendar month. However, it was made clear in the aforesaid order that in case there is default in payment of the installment as directed, the respondents department will be at liberty to take action against the petitioner firm as per existing rules and procedure and it was further provided that demand notice dated 06.10.2010 shall remain suspended subject to payment of monthly installments as fixed by the Court. 9. Subsequently, in another proceeding i.e. WP(C)/2627 .....

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..... ugh the learned counsel before the learned trial Court below. Though it is contended in this petition, the prayer for representation of the petitioner is disallowed, the order sheets annexed along with this petition donot disclose anything to that effect rather the order sheet reflects that the petitioner s application for adjournment and for his absence was duly considered by the learned trial Court below by order dated 13.12.2012. This Court has also perused the complaint filed by the authorities as recorded hereinabove, and reading of the aforesaid materials if taken on its face value discloses the offences as alleged inasmuch as this Court in exercise of its power under Section 482 of Cr.P.C. cannot go into the factual dispute and alleg .....

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