TMI Blog1985 (1) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 1983 issued by the Sales Tax Officer, Mobile Squad, Jhansi, as also an order of the Assistant Commissioner (Executive), Sales Tax, Jhansi, dated 14th December, 1983. A further prayer has been made that that cotton yarn belonging to the petitioner which was seized by the Sales Tax Officer, Mobile Squad, Jhansi, while it was being transported on a truck from Kanpur to Mauranipur, may be directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rves to be allowed. The fact that the petitioner is the owner of the cotton yarn which was being transported from Kanpur to Mauranipur as stated in paragraph 5 of the writ petition stands admitted in the counter-affidavit. The allegation in paragraph 3 of the writ petition that the petitioner is not the manufacturer of the cotton yarn has not been denied in the counter-affidavit. It has also not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er within the State of Uttar Pradesh to have mentioned the value of the goods, which were being transported, in the challan. In this view of the matter the seizure of the cotton yarn in question, on the face of it, was without jurisdiction. On the same ground the notice requiring the petitioner to show cause as to why penalty proceedings may not be initiated against it is also without jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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