MANISHKUMAR MADANLAL JAIN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dtd. 12/11/2020 issued by the R.T.O., Ahmedabad.

(2.) At the outset, learned advocate Mr. Lakshit V. Patel for the petitioner states that in view of the fact that the petitioner has already sold the vehicle, the petitioner is not liable to pay the tax as demanded by the respondent - authority by way of impugned notice dtd. 12/11/2020. He states that if suitable observations are made and the authority is directed to consider the reply that the petitioner may file and pass a reasoned order, the petitioner does not want to press this petition and seeks permission to withdraw the petition.

(3.) In view of above, the petitioner is permitted to file reply to the notice dtd. 12/11/2020, considering the fact that till today, as per the petitioner pursuant to notice dtd. 12/11/2020, no action is taken by the respondent - authority.