1983 (2) TMI 257

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....titioner No. 2) from Kanpur and were meant for M/s. Jain & Company. From the documents provided by the transport company covering this consignment it appeared that the consignment was loaded at Rampur in the State of U.P. 2.. On 15th September, 1982, a show cause notice was served by the Sales Tax Officer, Special Investigation Branch, Agra, upon M/s. Shaw Wallace and Co. Ltd., Rampur. According to this show cause notice, the value of the aforesaid consignment of 500 cases of Indian-made foreign liquor was disclosed at Rs. 62,525 and as per the statement of a representative of M/s. Shaw Wallace & Co. Ltd. On 10th September, 1981, at the time of a survey made by the sales tax department, the delivery of the consignment had been taken in R....

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.... functionaries of the sales tax department of Uttar Pradesh as well as the State of U. P. failed to give relief to the petitioners, the present writ petition under article 226 of the Constitution was filed in this Court. While admitting the writ petition to a fuller hearing, this Court passed an order on 24th September, 1981, on the application made by the petitioners for an interim order directing the respondents to release the goods and the truck seized by them. No conditions were imposed upon the petitioners while passing this order. 4.. Sri V.D. Singh appearing for the petitioners has urged that even assuming for the purpose of this writ petition that the facts mentioned in the notice dated 15th September, 1982, to be correct, the se....

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....nts, register or other documents, maintained in the course of his business, he shall have power to seize such goods, and the remaining provisions of this section shall mutatis mutandis apply in relation to such seizure." 6.. A perusal of these provisions makes it clear that the power to seize goods is conferred upon an officer authorised in that behalf where either the goods cannot be traced to any bona fide dealer or where it is doubtful if the goods are properly accounted for by any dealer in his accounts, registers or other documents maintained in the course of his business. If these two conditions exist, it would be open to seize the goods and not otherwise. Where, as in the present case, the only allegation contained in the notice g....