Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (7) TMI 796

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... articles and has also imposed penalty on the persons found to be in possession of, or dealing with, the gold in question. - Held that:- exercise of writ jurisdiction in this matter is declined; and this writ petition stands dismissed. However, it is left open for the petitioner in taking recourse to appropriate remedy in accordance with law. - Writ Petition (C) No. 166 of 2016 - - - Dated:- 23-5 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f other articles and has also imposed penalty on the persons found to be in possession of, or dealing with, the gold in question. Upon taking up this matter, we have queried the learned senior counsel for the petitioner at the outset about the availability of alternative remedy of appeal and as to why this matter be entertained in the writ jurisdiction of this Court? The learned senior couns .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d basis of the proceedings under Section 110 of the Act of 1962; and the authority having not properly examined the questions so raised, the petitioner seeks to invoke the writ jurisdiction of this Court as even otherwise, the remedy of appeal is an onerous one. We are afraid, the submissions of the learned counsel for the petitioner do not make out a case for entertaining this writ petition. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Act of 1962 and in contravention of the provisions of Section 111 of the Act of 1962. The Commissioner has also returned the specific findings in relation to the persons concerned on their dealings with the gold in question. We are not elaborating on the findings returned by the Commissioner for the reason that in our view, the petitioner has not been able to make out a strong case for entertai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be maintained or not, would, of course, be a matter for consideration of the appellate forum. Hence, exercise of writ jurisdiction in this matter is declined; and this writ petition stands dismissed. However, it is left open for the petitioner in taking recourse to appropriate remedy in accordance with law. Needless to say that upon the petitioner taking recourse to the appropriate remedy .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates