Held - There is no material shown to exist that any earlier audit had been permitted or directed under Section 65 of the Act and insofar as plain r.....

Held - The preliminary proceedings could not have been initiated by the second respondent when proceeding initiated by the first respondent for the.....

Held - Considering the submissions of both the sides and also noticing the issue raised before this Court, we are of the opinion that mere ground o.....

Held - The respondents have also stated in their written instructions that once a detailed reply is sent by the petitioner stating their objections.....

Held - The learned standing counsel appearing for the respondents, on instructions, submitted that the three wings of the department are proceeding.....

Held - We find that such a procedure had not been adopted in the instant case and the appellants appears to have been dealt with in a most unfair m.....