2009 (8) TMI 233

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....ENT The judgment of the court was delivered by 1. M. M. KUMAR J. - In this petition filed under article 226 of the Constitution the petitioner has sought issuance of direction to the respondents to release the share certificates of the petitioner illegally retained as a result of search and seizure operation of the house of the petitioner on November 20, 1997, being contrary to the provision....

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.... It is not unreasonable to expect from an officer of the rank of the Commissioner, who is the appellate authority under the Act, to know the provisions of the Act which are relevant for passing of impugned order. He pleaded before us absolutely an unreasonable and unwarranted justification for passing the impugned order which has now resulted into change of stand by Shri G. S. Randhawa. The afores....

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....he impugned order especially when it has been withdrawn. However, we express our displeasure on the functioning of the Commissioner. The casual approach adopted in filing of affidavit dated August 7, 2009, cannot be appreciated. We hope and trust that the displeasure expressed by us in this order would bring holistic change in the performance of duty by this officer. We further make it clear that ....