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2016 (12) TMI 1362 - HC - VAT and Sales TaxReleased of attached property - release of seized books - Sections 45 & 67 [4] of the Act - principles of natural justice - Held that: - the impugned orders passed under Section 45 and 67 [4] of the Act stand withdrawn on the statement made by the learned AGP. The relevant materials/documents/books of account seized in purported exercise of power under Section 67 [4] of the Act be returned to the petitioners within seven days from today, after copying the same and/or retaining copy of the same. In view of the above, no further order is required to be passed in terms of prayers made in para 8 [B] of the petition. Maintainability of petition at the SCN stage - Held that: - the present petition is preferred at the stage of show cause notice and ample opportunity shall be available to the petitioners to make submissions before appropriate authority and the appropriate authority is bound to consider the same in accordance with law and on merits - The petitioners are relegated to make appropriate submissions before the appropriate authority who had issued the show cause notice which shall be considered by the concerned authority in accordance with law and on merits. Petition disposed off - decided partly in favor of petitioner.
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