1991 (4) TMI 375

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.... The petitioner is a firm doing transport business. The respondent visited the office of the petitioner on October 3, 1989 and wanted to inspect certain records and registers relating to transport of certain goods and in particular wanted to inspect documents relating to certain transactions of M/s. Rawther Spices (Pvt.) Ltd., Bangalore. Certain documents and registers as per mahazar annexure "A"....

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....the lorry booking order forms, lorry receipts, etc., maintained by the petitioner in respect of the said dealer were inspected by the respondent and on finding that there were some documents which disclosed certain clandestine transactions, proceeded to make an order of seizure as per annexure "A". The said seizure is sought to be justified by the Government Pleader relying on the provisions of se....

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....an penalise a carrier for any contravention of or non-compliance with the provisions of sub-section (2), (3) or (3-A). It is needless to mention that any such penal provision can be invoked only after a show cause notice is issued or a notice requiring the carrier to produce documents as provided under sub-section (3-A) is issued. Subsection (5) indicates the limit or the amount of penalty that co....