TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court orders return of seized cheques, prohibits encashment pending return</h1> The Court ruled in favor of the petitioner in the Writ Petition seeking the return of seized cheques by Enforcement Wing Officers. Emphasizing that the ... Seeking of return of remaining cheques - advance tax payment - Enforcement Wing Officers are entitled to collect cheques from the dealers? - Held that: - this Court has held that the Enforcement Wing Officers are not entitled to collect cheques from the dealers, as if it is an advance tax payment. Therefore, wherever such collection is made and handed over to the Assessing Officer, directions have been issued for return of the cheques seized by the Enforcement Wing Officers - reliance placed on the decision of the case of M/s Astek Electricals and Controls Vs. A.C.(CT), Ranipet, Vellore District [2013 (5) TMI 757 - MADRAS HIGH COURT]. The writ petition is disposed of by directing respondents to return the cheques bearing Nos.130613 to 130616 to the petitioner, within a period of one week from the date of receipt of a copy of this order and within such time, they are not entitled to present the cheques for encashment. Issues:Petitioner seeking return of seized cheques by Enforcement Wing OfficersAnalysis:In this Writ Petition, the petitioner requests a direction for the return of cheques seized by Enforcement Wing Officers from respondents 1 to 3. The Court emphasizes that the Officers are not authorized to collect cheques from dealers as advance tax payments. Previous decisions have consistently ruled in favor of returning seized cheques, citing the case of M/s Astek Electricals and Controls Vs. A.C.(CT), Ranipet, Vellore District and other similar judgments. The Court notes that one cheque has already been encashed, and the petitioner seeks the return of the remaining cheques that have not been presented for encashment.The judgment concludes by directing respondents 1 to 3 to return the cheques bearing specific numbers to the petitioner within one week from the date of receipt of the order. During this period, the respondents are prohibited from presenting the cheques for encashment. The Court rules in favor of the petitioner without imposing any costs, and subsequently closes the Writ Petition.
TaxTMI 
TaxTMI 
