D KUMARA SIDDANNA Vs. FIRST INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioners in these four writ petitions are the owners of saw mills in Mangalore carrying on business in timber. THEy purchase timber logs from the State Forest depots and from others and convert them into smaller sizes, planks, etc. THEy also undertake job works by converting the logs belonging to others into sawn timber, planks, rafters, etc., to the specification.

(2.) IN each of the cases the petitioner has challenged the show cause notices issued against him by the Assistant Collector of Central Excise, Mangalore, by which they were asked to show cause why action should not be taken against them for having manufactured and cleared sawn timber and other products without paying excise duty and for other offences committed under the Act, such as, failure to obtain licence, etc.

(3.) THE Assistant Collector, Mangalore, did not agree with the said reply relying upon the Central Excise Trade Notice No. 145 of 1976 dated 17-6-1976 insisted on the petitioner to produce books of accounts etc., and issued summons for this purpose under Section 15 of the Act. Being aggrieved by the show cause notices and issue of summons, the petitioners have, in these writ petitions prayed for quashing the notices and for other reliefs.