(1.) By this petition under article 226 of the Constitution of India, the petitioner challenges:
(2.) Mr. J.D. Mistri, learned senior counsel appearing for the petitioner, in support of the petition, submits as under:
(3.) As against the above, Mr. Pinto, learned counsel appearing for the Revenue, in support of the impugned order dated August 31, 2012, passed under section 127 of the Act and the four impugned notices dated July 23, 2013, issued under section 148 of the Act submits as under: