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2004 (3) TMI 713 - SC - VAT and Sales TaxWhether ‘kattha’ and ‘cutch’ are forest produce within the meaning of Section 2(4) of the Act? whether confiscation proceeding can be initiated under Section 52 of the Act only after launching of criminal prosecution or it is open to the Forest Authorities upon seizure of forest produce to initiate both or either? Held that:- Appeal dismissed. The stock of cutch was seized in the year 1991, but no confiscation proceeding has been initiated as yet, the revision application arising out of the confiscation proceeding relating to the kattha seized was withdrawn more than eight years ago on 1.11.1995, the same having become infructuous in view of the impugned judgment and criminal prosecution has not been launched so far pursuant to seizure of the stock of kattha and cutch.
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