https://www.taxtmi.com/caselaws?id=261465 The court found the Excise & Taxation Officer's actions arbitrary and illegal in taking cheques without proper justification and encashing one without authorization. The provisional assessment order was deemed biased and quashed. The court ordered a refund of Rs. 3,10,000 to the petitioner, imposed a penalty of Rs. 10,000 on the officer, and directed an impartial officer to conduct assessment proceedings within two months. The remaining cheque was to be returned to the petitioner, with instructions for pending assessment proceedings. The writ petition was concluded in favor of the petitioner. en-us Wed, 08 Jul 2015 00:00:00 +0530 Mon, 13 Jul 2015 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261465 The court found the Excise & Taxation Officer's actions arbitrary and illegal in taking cheques without proper justification and encashing one without authorization. The provisional assessment order was deemed biased and quashed. The court ordered a refund of Rs. 3,10,000 to the petitioner, imposed a penalty of Rs. 10,000 on the officer, and directed an impartial officer to conduct assessment proceedings within two months. The remaining cheque was to be returned to the petitioner, with instructions for pending assessment proceedings. The writ petition was concluded in favor of the petitioner. Case-Laws VAT and Sales Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261465