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2015 (11) TMI 1600 - HC - VAT and Sales TaxJurisdiction of enforcement wing authorities to assess the petitioner and collect the tax from the petitioner during the course of inspection - Held that: - This Court time and again held that there is no power vested with the enforcement wing authorities to compel the petitioner to handover the cheques and despite the same, they are collecting cheques - reliance placed on the decision of the case of M/s.Astek Electricals and Controls Vs. The Assistant Commissioner (CT), The Commercial Tax Officer Enforcement and The Branch Manager, Canara Bank [2013 (5) TMI 757 - MADRAS HIGH COURT] - the respondents directed to return the cheques bearing Nos. 001074, 001075 and 001076 respectively to the petitioner forthwith - petition allowed.
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