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2011 (3) TMI 1510 - HC - VAT and Sales TaxWhether the seizure made under section 44(3) of the AGST Act doesn’t fulfil the requirement of section 44(3) of the AGST Act? Held that:- In this case, the seizure order merely reproduces the language of subsection (3) of section 44 of the AGST Act, but does not record any objective reason for ordering the seizure. The necessity of recording reason is impor tant as in that event, another authority can scrutinize as to whether the reasons are based on objective consideration. But in the present case reasons are conspicuous by their absence and supplementary reason(s) sought to be projected by the learned counsel for the Revenue, can’t satisfy the legal requirement of recording reason(s), prior to making of the seizure. Thus it is held that the seizure made under section 44(3) of the AGST Act doesn’t fulfil the requirement of section 44(3) of the AGST Act and accordingly the impugned action can’t be sustained and the same are quashed. The consequential assessment made on the basis of the said seizure is also interfered with. Appeal allowed.
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