M S ASSOCIATES Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS writ petition is directed against the Annexure-21 show cause notice dated 22. 8. 2006 issued by the Government of India in the Directorate General of Central Excise Intelligence, Kolkata Zonal Unit, Kolkata to the petitioner No. 1 represented by the petitioner No. 2 directing it to show cause as to why :

(2.) ALONGWITH the show cause notice a list of documents relied upon has also been enclosed and the petitioner has been granted liberty to inspect and/or to take extract of the same. Liberty has also been granted for personal hearing. It has also been indicated that on failure to show cause within 30 days from the date of receipt of the show cause notice or the failure of the petitioner to appear before the adjudicating authority, the matter would be decided exparte on the basis of the available records. The notice has been issued without prejudice to any other action, which might be initiated against the petitioner under the provisions of the Act and the Rules framed thereunder.

(3.) THE writ petition is founded on the premises that the service rendered by the petitioner does not come within the purview of providing business of Auxiliary services to the Government of Meghalaya. Be it stated here that the petitioner is doing/conducting the Government of Meghalaya on-line lottery and it is the case of the respondents that they are doing so on behalf of the Government of Meghalaya and in turn they are earning commission from the Government of Meghalaya. On the other hand, it is the case of the petitioners that they are only selling on-line tickets by appointing sub-distributors/agents wherever lottery sale is permissible and that they are not conducting the Meghalaya on-line lottery and that they are also not providing, directly or indirectly any service at all to any persons or Government of Meghalaya.