MESSRS HIGHNOON LABORATORIES versus ASSISTANT COLLECTOR, SALES TAX AND CENTRAL EXCISE
Notice was issued for the recovery of arrears of alternative tax on the constitutional jurisdiction of the High Court under Article 199 of the Constitution, Article 48 (1973), Arts 185 (3) and 199 of the sales tax. The High Court's constitutional jurisdiction against Thay's recovery notice gave the applicant a week to take notice before the Appellant's Forum and the application was dismissed as it was unable to maintain the petition. The court dismissed the petition saying it had reduced the sixty-day legal period for filing an appeal, The notice notice order was similar to that of an ordinal, against which alternative treatment, the legal right of appeal, was available to the applicant for a week's grant. The Supreme Court observed that if the applicant was to take any drastic action to recover the amount owed under the original order passed, to grant the applicant the desired appeal, to provide him with interim protection. He is free to file an appeal under the question within the time set by the law. Appeal rejected by the High Court on vacation
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