TMI Blog2021 (9) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... er the statute is available to the petitioner, under Section 112 of the Act by approaching before the Appellate Tribunal, as against the order passed in appeal under Section 107 of the Act - This is what has been held by the Coordinate Bench of Kerala High Court in M/S. PODARAN FOODS INDIA PRIVATE LIMITED VERSUS STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER (SQUAD NO. I) , THE ASSISTANT STATE T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to approach the Appellate Tribunal against the appellate order under Section 112 of the Act - WPMS No. 837 of 2021 - - - Dated:- 17-8-2021 - HON BLE SHARAD KUMAR SHARMA, J. (Through Hybrid Mode) Mr. Prabhat Bohra, Advocate for the petitioner. Mr. T.S. Phartiyal, Addl. C.S.C. for the State of Uttarakhand. The petitioner, in the present Writ Petition, has put a challenge to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, which has been decided by the impugned order dated 27th January, 2021. Against the said order of the Appellate Authority, the statutory remedy provided under the statute is available to the petitioner, under Section 112 of the Act by approaching before the Appellate Tribunal, as against the order passed in appeal under Section 107 of the Act. This is what has been held by the Coordinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that an authority vested with the powers of detention under a taxing statute has to bear in mind that the provisions authorizing detention have to be strictly construed for what is at stake is a constitutional right, fundamental or otherwise, of a citizen. There is also the aspect of fairness in the levy and collection of taxes that must inform the authorities entrusted with the said task, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of seizure under Section 129 (3), would not be maintainable. Consequently, the Writ Petition is dismissed with liberty left open for the petitioner to approach the Appellate Tribunal against the appellate order under Section 112 of the Act. The aforesaid judgment would be subject to the condition that the State, has already constituted the Appellate Tribunal, as per the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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