KIRAN EXHIBITORS Vs. STATE OF GUJARAT THR'COMMISSIONER

JUDGEMENT

(1.) THE petitioner has made following prayers:

(2.) THE prayers are rather vague and general. However, with the assistance of learned counsel for the parties, we have tried to gather the grievances of the petitioner and to ascertain whether such grievances can be redressed in law. On the basis of the pleadings on record, following factual sequence emerged:

(3.) INSOFAR as the challenge to the demand of tax with penalty is concerned, we are of the opinion that the petition is hopelessly barred by delay and laches.