AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.12 OF 2008 The Commissioner of Sales Tax ..Applicant. V/s. M/s.D.S. Solanki ..Respondent. Mr.V.A. Sonpal, AGP for the Applicant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 28TH AUGUST, 2008. P.C. : 1. Heard learned counsel for the applicant. 2. Perused record and the provisions of Section 35. The tribunal has correctly held that in the show cause notice, the authorities will have to indicate that it has reason to believe that the assessee has concealed sales or purchases or any particular material relating thereto or has knowingly furnished incorrect returns. There are no allegations in the show cause notice. Therefore, we do not see any reason to interfere with the impugned order. Hence, the application is rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.