JUDGMENT :

1. This writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs:

“It is therefore prayed that this writ petition may kindly be allowed with costs and by an appropriate writ, order and direction that:

a) The impugned notice dated 13.2.2001 (Annex.4) and all proceeding initiated thereunder may kindly be quashed and set aside.

b) The impugned order dated 6.12.2022 (Annex.22) passed by the respondent No.2 and the demand issued in pursuance thereto, if any may kindly be quashed and set aside.

c) The questions of law raised by the petitioner in para 24 of the writ petition may be decided definitively;

d) The any demand raise in the interregnum period may kindly be quashed and set aside.

e) The entire record of the proceedings before the Respondent No.2 may be called before this Hon’ble Court.

f) Any other appropriate writ, order or direction which may be considered just and proper in the facts and circumstances of the case may also kindly be issued in favour of the petitioner.”

2. As the pleaded facts would reveal, the petitioner is a Company engaged in a hotel business in various States of India, including the Taj Hari Mahal, Jod