2018 (9) TMI 542

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....n Bhanja For the Union of India Mr. Abhratosh Majumder Mr. P. Dudhoria Mr. A. Mazumder ..... For the State A notice dated May 15, 2018 passed by the Assistant Commissioner of Sales Tax, Kharagpur Range is under challenge in the present writ petition. Learned advocate appearing for the petitioner submits that, the petitioner is the owner of the vehicle. The notice for confiscation was issu....

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....s of the parties and the materials made available on record. The owner of a vehicle claims that he did not have notice of the confiscation proceedings in respect of his vehicle. In the facts of the present case, it appears that, the petitioner as the owner was well aware of the confiscation proceedings. At such proceedings, the petitioner did not appear either before the adjudicating authority ....