2013 (7) TMI 865

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.... Counsel, For the Respondent : S.K. Posti JUDGMENT :- The judgment of the court was delivered by BARIN GHOSH C.J.-The respondent was a registered dealer. This registration was suspended because an FIR was lodged. In the FIR, the only allegation against the respondent was that, in course of inquiry pertaining to a seizure, it transpired that the respondent is not available at the place ....

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....ness affecting its right to life. The learned Chief Standing Counsel has submitted that the order of the Tribunal be not construed as a complete bar on the part of the tax officers of the State in lodging FIRs. The fact remains that the Tribunal has not debarred them from doing so. The Tribunal has permitted that part of the FIR to be investigated in accordance with law, which is not covered by....