https://www.taxtmi.com/caselaws?id=158938 The court dismissed the petition challenging a notice issued under section 30C of the Kerala General Sales Tax Act, 1963, emphasizing the importance of factual considerations in determining the application of extraordinary powers under article 226 of the Constitution of India. The seizure of goods and vehicle was upheld based on the officer's reasonable belief of smuggling activity, supported by evidence found during inspection. The court highlighted the self-contained procedure in section 30C and the discretion to release goods and vehicles under section 29A, ultimately denying release in this case due to the specific facts and provisions for confiscation under section 30C. en-us Fri, 29 Sep 1995 00:00:00 +0530 Mon, 11 Nov 2013 14:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158938 The court dismissed the petition challenging a notice issued under section 30C of the Kerala General Sales Tax Act, 1963, emphasizing the importance of factual considerations in determining the application of extraordinary powers under article 226 of the Constitution of India. The seizure of goods and vehicle was upheld based on the officer's reasonable belief of smuggling activity, supported by evidence found during inspection. The court highlighted the self-contained procedure in section 30C and the discretion to release goods and vehicles under section 29A, ultimately denying release in this case due to the specific facts and provisions for confiscation under section 30C. Case-Laws VAT and Sales Tax Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158938