Notice for final disposal returnable on 30.04.2012.
Learned advocate appearing for the petitioners has placed heavy reliance upon the decision of this court in case of Keshubhai Mohanbhai Patel Vs. State of Gujarat reported in 2011 (3)GLR 2548 and submitted that this issue is squarely covered by the ratio laid down in the said judgment.
Prima-facie this court is of the considered view that learned advocate for the petitioners is justified in placing upon this judgment as the power for even issuing the second time notice based upon the AG's remark independent of any supporting provisions would indicate lack of jurisdiction to issue notice. The issuance of second notice is nowhere based upon any aspect under which there could be even remotest allegation with regard to collusion or fraud in assessing the duty at the first instance. Hence, the respondents shall file an affidavit, if any, by the returnable date. In the meantime and till the returnable date, no coercive steps shall be taken pursuant to the impugned order.
It would be open to the respondents to approach this Court for vacation/modification of order, as this order is passed ex-parte. Direct service permitted.
(S.R.BRAHMBHATT, J.) pallav Top