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2024 (5) TMI 718 - ALLAHABAD HIGH COURTLevy of penalty u/s 129(3) subsequent to the search and seizure action - HELD THAT:- It has been categorically held by a coordinate Bench of this Court in Mahavir Polyplast Pvt. Ltd. Vs. State of U.P. and 2 others [2022 (8) TMI 410 - ALLAHABAD HIGH COURT] and judgment of this Court in Poddar Trading Company vs. Commissioner, Commercial Tax, U.P. [2024 (3) TMI 785 - ALLAHABAD HIGH COURT] that search and seizure of the godown cannot result in penalty proceedings under Section 129 of the Act. The present proceedings are not justified, and accordingly, the impugned orders dated June 18, 2018 and June 14, 2019 are quashed and set aside. Petition allowed.
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