Undecided statutory objections must be ruled on before coercive enforcement of a sales tax notice proceeds.

Where statutory objections to a seizure and proposed action under section 29(1) remained undecided, further enforcement of the notice should ordinarily await a reasoned decision on those objections. The authority was required to consider the objections in accordance with law before taking coercive steps, and discretion under the statute had to be exercised soundly so as to avoid unnecessary or futile litigation. The notice was therefore not to be enforced until the objections were adjudicated by a speaking order.

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Issues: Whether the objections raised against the seizure and the proposed action under section 29(1) of the M.P. General Sales Tax Act, 1958 were required to be considered and decided before enforcing the notice and taking further steps.

Analysis: The objections to the seizure had remained undisposed of when the notice was issued. In such a situation, further coercive action ought not to proceed until the objections are examined. The appropriate course was to require the authority to consider the objections in accordance with law and pass a reasoned order. The Court also directed that discretion under the statute must be exercised soundly and not in a manner that would compel unnecessary or futile litigation.

Conclusion: The objections were directed to be decided first, and the notice was not to be enforced until that decision was taken.

Final Conclusion: The writ petition was disposed of by protecting the petitioner from further action until the statutory objections were adjudicated by a reasoned order.

Ratio Decidendi: Where statutory objections against proposed action remain undecided, further enforcement of the notice should ordinarily await a reasoned decision on those objections.

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