AMITKUMAR MATHURDAS KANERIA Vs. TAX RECOVERY OFFICER 1

JUDGEMENT

(1.) Rule returnable forthwith. Learned advocate Mr. Nikunt Raval waives service of notice of rule on behalf of the respondents.

(2.) Having regard to the controversy arising in the present petition which is in a very narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing.

(3.) By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :