https://www.taxtmi.com/caselaws?id=161231 The High Court of Patna allowed both writ petitions challenging the seizure of trucks carrying lottery tickets and imposition of penalties under section 31(3) of the Bihar Finance Act, 1981. Relying on a previous decision clarifying the conditions for seizure and penalty, the court found the orders unsustainable as they lacked essential findings required for such actions. Consequently, the court ruled in favor of the petitioners, quashing the penalty orders without awarding costs. en-us Fri, 19 Jul 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161231 The High Court of Patna allowed both writ petitions challenging the seizure of trucks carrying lottery tickets and imposition of penalties under section 31(3) of the Bihar Finance Act, 1981. Relying on a previous decision clarifying the conditions for seizure and penalty, the court found the orders unsustainable as they lacked essential findings required for such actions. Consequently, the court ruled in favor of the petitioners, quashing the penalty orders without awarding costs. Case-Laws VAT and Sales Tax Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161231