TMI Blog2016 (10) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... econd respondent in the place of business of the petitioner on 19.9.2016 at 6 PM - HELD THAT:- Time and again, this Court held that the officials of the Enforcement Wing cannot collect cheques or even collect tax in the nature of advance tax and this practice has been deprecated and the leading decision on this point is in the case of HOTEL BLUE NILE VERSUS STATE OF TAMIL NADU [ 1992 (9) TMI 309 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents to return the cheques taken from the petitioner during the inspection conducted by the second respondent in the place of business of the petitioner on 19.9.2016 at 6 PM. 3. Time and again, this Court held that the officials of the Enforcement Wing cannot collect cheques or even collect tax in the nature of advance tax and this practice has been deprecated and the leading decision on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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