Guwahati Court September 1997 Judgments
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The Collector of Customs (Preventive) and Two ors. Vs. Sri Biplab Raks ...
Court: Guwahati
Decided on: Sep-08-1997
M. Ramakrishna, C.J.1. The Union of India through the Collector of Customs, Maghlaya and two others have presented this writ appeal being aggrieved by the Order of the learned Single Judge of this Court in Civil Rule No. 451/94 disposed of on 4.7.96, by which the learned Single Judge allowed the writ petition with a direction to the Customs authorities to return the goods seized by them immediately with certain other directions in alternative. Aggrieved by this Order, this appeal has been presented challenging the correctness and the legality of this order of the learned Single Judge.2. We have heard the learned Counsel on both the sides.3. The salient facts necessary to be referred to for the purpose of disposal of the appeal are that, certain goods had been seized from Shri Biplab Rakshit, the respondent herein, on 24.12.93. It is stated that since the respondent was also arrested, he moved for an order of bail before the Magistrate. The learned Magistrate concerned refused to grant...
The Collector of Customs (Preventive) and Two ors. Vs. Sri Biplab Raks ...
Court: Guwahati
Decided on: Sep-08-1997
M. Ramakrishna, C.J.1. The Union of India through the Collector of Customs, Maghlaya and two others have presented this writ appeal being aggrieved by the Order of the learned Single Judge of this Court in Civil Rule No. 451/94 disposed of on 4.7.96, by which the learned Single Judge allowed the writ petition with a direction to the Customs authorities to return the goods seized by them immediately with certain other directions in alternative. Aggrieved by this Order, this appeal has been presented challenging the correctness and the legality of this order of the learned Single Judge.2. We have heard the learned Counsel on both the sides.3. The salient facts necessary to be referred to for the purpose of disposal of the appeal are that, certain goods had been seized from Shri Biplab Rakshit, the respondent herein, on 24.12.93. It is stated that since the respondent was also arrested, he moved for an order of bail before the Magistrate. The learned Magistrate concerned refused to grant ...
Amar Enterprises Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: Sep-05-1997
D.N. Chowdhury, J. 1. This writ application is directed and arises out of seizure of the books of accounts by the Inspector of Taxes, Bureau of Investigation. 2. The materials facts--A team of officers consisting of Superintendent of Taxes and the Inspector of Taxes attached to the Bureau of Investigation along with the Superintendent of Police and Inspector of Police of Bureau of Investigation (Economic Offences) and others visited business premises of the petitioner on January 12, 1995. After conclusion of search the respondent No. 4, the Inspector of Taxes, issued the seizure list and seized the purchase voucher for issue, sales bills files, sales register and cash book for the year 1994-95 on the ground that the dealer charged taxes at instead of 8 per cent for some sales of tyres under the Assam General Sales Tax Act, 1993. After the search of the premises the respondent No. 4 in exercise of power conferred under Section 44(3) of the Assam General Sales Tax Act, 1993 seized the b...
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