2017 (7) TMI 928

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....ondent : ADVANCE COPY SERVED TO GP/PP, NOTICE SERVED BY DS ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged the provisional attachment order dated 16.06.2017 passed by the Commercial Tax Officer attaching the petitioner's stock. The petitioner has also challenged the action of the State authority in attaching the petitioner's accounts. 2. Brief fac....

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....ommercial establishments on 16.06.2017 where the Assistant Commissioner of Commercial Taxes passed a common order attaching the petitioner's stock of footwear totalling to about Rs. 1.50 crores and also seized the petitioner's accounts. It is this action, the petitioner has challenged in the present petition. 3. Counsel for the petitioner submitted that the petitioner has correctly classified t....

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.... situation, the Commissioner could seize the accounts, registers or documents of the dealer by recording reasons in writing. In the present case, there is no allegation of evading tax. It is a genuine dispute of classification. The authority has exercised the powers without even recording reasons. 4. On the other hand, learned Assistant Government Pleader submitted that looking to the product, ....

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....thorities have not demonstrated any reason for exercising powers under subsection (4) of Section 67 nor any reasons have been recorded before exercising such powers. The powers being drastic, the authorities must demonstrate satisfaction of pre conditions before exercise of such powers. However, we would permit the department to retain xerox copies duly authenticated of the documents already seize....