ANNA TRADE LINKS Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) WE find no infirmity in the discretion exercised by the learned Single Judge in directing the appellant to furnish bank guarantee. Learned counsel appearing for the appellant submitted that the defect pointed out is only a technical defect and, therefore, there is no justification in directing the appellant to furnish bank guarantee. These are all matters for the assessee to point out to the Sales Tax Officer or the Deputy Commissioner. Let Ext.P4 submitted before the competent officer be considered at the earliest and at any rate within a period of one week from the date of receipt of a copy of this judgment. With the above direction the writ appeal is disposed of.