2005 (6) TMI 534

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....tion Tribunal Act, 1987, where the petitioner challenges the seizure made by the Assistant Sales Tax Officer, Duburdih Check-post on May 17, 2005. 2.. It is the contention of the learned advocate for the petitioner that interception in this case was done by the patrolman on duty and he shows from the delegation of power in the rules that patrolman has no power or jurisdiction for interception or ....

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....bmits that under rule 120 of the VAT Rules, patrolman has been empowered to intercept, detain and search any vehicle and that jurisdiction point, as raised, has no leg to stand. Moreover, he submits that the petitioner, as per explanation to section 86 of the VAT Act, is under obligation to try his remedy before the first revisional authority and he is, under the circumstances, not authorised to c....