2007 (4) TMI 169

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r (Appeals) on 16-11-06 suffers from legal infirmity when the Collector's Certificate does not serve the purpose of law. I reiterated grounds of appeal submitted by Revenue. 2. Today the matter is fixed for hearing of stay petition. It is considered that disposal of appeal would serve the purpose of law when the matter is not calling for an elaborate exercise and the demand in question is a very .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. The public servant is presumed to have acted bona fide and on good faith complying with the requirement of the law and issued the Certificate at Public interest. In absence of any discrepancy brought out by Revenue, the order passed by the ld. Commissioner should be upheld. 5. As a result, Revenue's appeal is dismissed. Stay petition also be comes infructuous. (Dictated and pronounced in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X