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2010 (12) TMI 1091 - PUNJAB AND HARYANA HIGH COURTPetition seeking direction to the Department of Excise and Taxation, Punjab to allow the petitioner to enter its shop after breaking open the seal put thereon by the Department Held that:- After due consideration of the rival stands, we are, prima facie, satisfied that the stand taken in the affidavit of Mr. Rishi Pal Singh is false. The case of the petitioner is that a team of the Department visited the petitioner’s premises on September 13, 2010 and illegally sealed the same. It is not disputed that the said team had visited the premises but sealing has been denied. Proceedings at the time of visit have not been produced. There is no reason for the petitioner to falsely allege sealing which is also shown in the photograph. It is not the case of the AETC that the petitioner has any animus against him. Thus, prima facie, it has to be held that sealing of the premises was by or at the instance of the Department. It is further clear that order on representation purporting to be dated October 21, 2010 was passed much later than the said date and has been ante-dated and the entry in the despatch register dated October 21, 2010 has been forged.
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