9911796707
TMI Blog2022 (6) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... f India has approached this Court while praying for the following reliefs: "i. To hold that the proceeding initiated under Section 67 of the Act us void ab initio; ii. To quash authorization letter dated 21/01/2022 issued by respondent No.2 (Annexure P/4); iii. To quash the impugned order dated 27/01/2022 (Annexure P/11) passed by the respondent No.5. iv. To direct the respondent department to conduct stock verification as per law, without being influenced by stock verification report dated 25/01/2022. v. Hon'ble Court may kindly be pleased to pass any order writ/order which this Hon'ble Court deem fit and proper in the fact and circumstance of the case". 2. The facts reveal that the premises of the petitioner was searched at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Sales Tax to carry out the search. Thus, learned counsel for the petitioner submits that the authority should have recorded the reasons which necessitated the search in the premises of the present case. Thus assail is to the order of authorization dated 21/01/2022 as well as the order dated 27/01/2022 by which the application of petitioner has been turned down by respondent No.5 to re-measure the stock of coal. 4. Per contra, learned counsel for respondents opposes the application and submits that the entire procedure was carried out in accordance with law and the search was carried out in the presence of independent witness. Even the nephew of petitioner namely Arihant Jain was also available at the time of search and signed the Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd then the stocks were checked there only. It was found that there was discrepancies in the stock which attracted the levy of tax, hence, the petitioner out of his own free will deposited the amount of tax as well as penalty of Rs.38,46,195/-. Relevant extract of panchnama is quoted below: 8. Thus, if the said Panchanama is perused, it is evident that on the date of search itself, the amount of tax and a penalty was deposited by the petitioner as discrepancies were found in the stock and thus there was no question of any kind of seizure. Moreover, there were independent witnesses as well as the petitioner own representatives who did not raise any objection as regards search, thus, filing of the application before respondent No.5 to remeas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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