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2011 (5) TMI 877 - HC - VAT and Sales TaxWhether it will be open to the writ court, on the facts as contained in this petition, to award damages as claimed by the petitioner, based on the valuation of the goods seized by the respondents at the time the show-cause notices were issued to the petitioner? Held that:- The seizure was pursuant to a power conferred on the respondents under the Act. The power to levy tax or collect tax is normally a part of the sovereign function of the State. The Act has conferred power on various authorities who are bound to discharge their statutory functions. There is no material on record to show that the exercise of that power was mala fide. Even otherwise, it would not be possible for this court, considering the disputed questions of fact involved, to quantify the compensation and, as such, in our opinion, this would not be a fit case to exercise our extraordinary jurisdiction. Appeal dismissed.
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