SHIP RECYCLING INDUSTRIES ASSOCIATION Vs. UNDER SECRETARY

JUDGEMENT

(1.) AS common questions of law and facts arise in this group of petitions and as such, Special Civil Application No.13205/2013 is lead / main petition and other Special Civil Applications are one page petitions, all these petitions are disposed of by this common judgment and order.

(2.) LEARNED advocate appearing on behalf of the respective petitioners has vehemently submitted that the impugned levy / demand of consolidated tax and that too retrospectively w.e.f. 2002 - 2003 is absolutely illegal and without following due procedure as required under sections 102 to 111 of the Act.

(3.) ALL these petitions are opposed by Mr.Jaimin Gandhi, learned AGP appearing on behalf of respondents No.1, 2 and 5, Mr.Rituraj Meena, learned advocate appearing on behalf of respondent No.3 and Mr.Premal Nanavati, learned advocate appearing on behalf of respondent No.4.