TMI Blog2021 (2) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the seized properties will have to be returned to the person from whose possession they were seized. There is a proviso for the purpose of extending the said period on sufficient cause. Mr. Dave, the learned AGP upon instructions from the concerned department makes a statement that no notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-applicant has prayed for the following reliefs: 16(a) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction, to quash and set aside the order of prohibition passed by respondent no.2 dated 04/07/2019 at Annexure-B of this petition. (b) pending admission, final hearing and disposal of this petition, to stay further proceeding issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4th July 2019. 4. Section-67 of the Act is with respect to inspection, search, seizure and arrest. It falls within Chapter-XIV of the Act. Sub-section (2) of Section-67 reads thus: Section 67 Power of inspection, search and seizure. (1) XXX (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under subsection (1) or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so long as may be necessary for their examination and for any inquiry or proceedings under this Act. 5. Mr. Dave, thereafter, invited the attention of this Court to Sub-section (7) of Section67, which reads thus:- 67(7) Where any goods are seized under subsection (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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