Case Laws / Head Notes / Paras
Disputed question of fact---Collection of sales tax---Show cause notice was issued to petitioner for short withholding of sales tax as it was withholding agent---Validity---High Court in its Constitutional jurisdiction could not go into question involving minute details nor could it decide facts of which either no foundation was laid or otherwise involved disputed question of fact which necessitated taking of evidence---Questions raised by petitioner could not be resolved without entering into process of inquiry which rendered constitutional petition incompetent---Petitioner failed to point out that notice in question was illegal, without lawful authority and coram non judice---High Court directed Deputy Commissioner Inland Revenue to decide notice in question strictly in accordance with l...
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