1985 (1) TMI 277

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....HA, J.-By this writ petition the petitioner seeks the quashing of a show cause notice dated 10th December, 1983 issued by the Sales Tax Officer, Mobile Squad, Jhansi, as also an order of the Assistant Commissioner (Executive), Sales Tax, Jhansi, dated 14th December, 1983. A further prayer has been made that that cotton yarn belonging to the petitioner which was seized by the Sales Tax Officer, Mob....

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....ounsel for the respondents we are of opinion that on the facts of the instant case the writ petition deserves to be allowed. The fact that the petitioner is the owner of the cotton yarn which was being transported from Kanpur to Mauranipur as stated in paragraph 5 of the writ petition stands admitted in the counter-affidavit. The allegation in paragraph 3 of the writ petition that the petitioner i....

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....eby it was obligatory on the petitioner who was only transporting the cotton yarn from one place to another within the State of Uttar Pradesh to have mentioned the value of the goods, which were being transported, in the challan. In this view of the matter the seizure of the cotton yarn in question, on the face of it, was without jurisdiction. On the same ground the notice requiring the petitioner....