Court orders reopening of shop due to Department's misconduct, directs criminal case against officials.

The court directed the Excise and Taxation Officer to allow the petitioner to open the shop, finding discrepancies in the Department's actions, including antedating of orders, forged entries, and false statements by the Assistant Excise and Taxation Commissioner. The court held that the sealing was done by or at the instance of the Department, and the AETC's actions constituted cognizable offenses. Consequently, the court directed the SSP Ludhiana to register a criminal case and conduct an investigation within three months. The petition was disposed of with these directions for further legal action.

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Issues:
Petition seeking direction to allow entry to shop after seal by Excise and Taxation Department, Punjab.

Analysis:
The petitioner, registered under Punjab VAT Act, had its premises sealed by Department officials in absence of the proprietor. Despite making representations, no decision was taken, leading to the filing of a petition. The court directed the Excise and Taxation Officer to allow the petitioner to open the shop, but the Department denied sealing the premises. The court found discrepancies in the Department's actions, including antedating of orders, forged entries, and false statements by the Assistant Excise and Taxation Commissioner (AETC). The court held that the sealing was done by or at the instance of the Department, and the AETC's actions constituted cognizable offenses. Consequently, the court directed the SSP Ludhiana to register a criminal case and conduct an investigation within three months. The observations made were prima facie and would not affect the final conclusion of the investigation or trial. The petition was disposed of with these directions for further legal action.

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