Petition of the Revenue is rejected on the ground that in the ...

Case Laws Indian Laws

March 16, 2021

Petition of the Revenue is rejected on the ground that in the case on hand, no assessment determining the obligation/liability under the Luxuries Act is made, penalty proceedings are taken up, and by notionally calculating the amount the penalty is imposed. The Tribunal, has given liberty to department to first proceed to initiate assessment proceedings in accordance with law, subject to the period of limitation - HC

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Petition of the Revenue is rejected on the ground that in the ...

Case Laws Indian Laws

March 16, 2021

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