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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Disposal of goods and due process: HC orders production of disposal order plus auction, valuation and payment records.</h1> High Court directed respondent to produce the disposal order dated 28 January 2019 and the original order for disposal referred to in paragraph 44 within ... Disposal of goods - due process of law - order-in-original for disposal - production of affidavit-in-reply - directions to produce documents - notice, valuation, auction and payment records - HELD THAT:- No details are provided. Respondent is directed to provide copy of the disposal order dated 28th January, 2019 as also order-in-original for disposal of the goods referred to in paragraph 44 within one week. Respondent shall also provide to Petitioner the entire details of the alleged “due process of law” followed while disposing the gold. This would include (a) notice, if any issued to Petitioner (b) valuation done of the gold (c) auction notice (d) bills received (e) the details of the purchaser and the payment receipt. Issues: Whether the Respondent must produce the disposal order dated 28th January, 2019, the order-in-original for disposal of the goods referred to in paragraph 44 of the Affidavit-in-Reply, and full particulars of the procedure followed for disposal of the gold, including notice, valuation, auction notice, bills, purchaser details and payment receipt.Analysis: The Respondent's affidavit refers to a disposal order and to disposal having occurred after following a 'due process of law' but does not annex the disposal order or provide particulars of the procedure, valuation, auction and receipts. The Court directs the Respondent to furnish the specific documents and particulars identified and to file a further affidavit containing those details within one week. The matter is listed for further consideration on the next date fixed, indicating an interim, document-production direction rather than a final adjudication on the merits.Conclusion: The Respondent is directed to provide the disposal order dated 28th January, 2019, the order-in-original for disposal referred to in paragraph 44, and complete particulars of the disposal procedure (notice to Petitioner, valuation, auction notice, bills, purchaser details and payment receipt) by filing and serving an affirmed affidavit within one week; matter stands over to 5th December, 2022.

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        ActsIncome Tax
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