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TaxTMI 
TaxTMI 
TaxTMI 
2020 (2) TMI 529
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.... Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; "(A) quash and set aside the sealing memos at Annexure-A (Colly) in relation to the Godown No.14 situated at Makerting Yard, Gondal. (B) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned sealing memos in relation to the Godown No.14 situated at Marketing Yard, Gondal at Annexure- A(Colly); (C) any other and further relief deemed just and proper be granted in the interest of justice. (D) to provide for the cost of this petition." 3. The facts, giving rise to this writ application, may be summarized as under; 3.1 The writ applicant ....
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....ransporter but due to reason given below, it is decided to cessation the search activity for today. Reasons: Authorized person not present Place: Gondal Signature Name Date: 19.11.2018 Designation Round Seal Dealer Sign Note: 1. This seal is done in the presence of two witness and decided to open at time to next search proceeding. 2. Any attempt on the part of the tamper with the sealing memo, books of accounts is punishable with imprisonment and/or fine under the Act read with section 179, 191 and 4128 of the Indian Penal Code." 3.3 The sealing memo dated 19th November, 2018 reads thus; "Office of the Additional State Tax Commissioner, B-4, State Tax Bhavan, Ashram Road, ....
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....ixed, cannot be for an indefinite period of time. According to the writ applicant, if the five dealers, referred to above, have stored anything in the godown in the form of goods or other documents, then they may be liable to confiscation, but being the owner of the godown, he has nothing to do with the alleged contravention of the provisions of the Act or the Rules. 3.5 It is in the aforesaid set of circumstances that the writ applicant is here before this Court, seeking appropriate relief, as prayed for in this writ application. 3.6 Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant would submit that there is no point in keeping the godown sealed for an indefinite period. According to Ms. Parikh, the authoriti....
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.... Dave would submit that the authorities have the power under Section 67(4) of the Act to affix the seal on the premises. According to Mr. Dave, as on date, there is nothing with the Department, on the basis of which, it can come to the conclusion that the writ applicant is the owner of the godown in question and the dealers are the tenants of the writ applicant. In such circumstances, referred to above, Mr. Dave prays that there being no merit in this writ application, the same be rejected. 5. Having heard the learned counsel appearing for the parties and having gone through the materials on record, the only question that falls for our consideration is whether the writ applicant is entitled to the reliefs as prayed for in this writ appli....
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....nt to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things: Provided that where it is not practicable to seize any such goods, the proper officer, or any officer authorized by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Ac....
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.... then there could be no good reason to keep the godown in a sealed condition. In the case on hand, the writ applicant, being the owner of the godown is concerned with the seal which has been affixed and which continues as on date. 11. In the case on hand, we have not been shown anything to indicate that the proper officer had any reasons to believe that the goods stored in the godown in question are liable to confiscation. However, for the time being, we are not going into this issue. We are trying to find a way out, by which, the seal can be removed without prejudice to the rights of the department to proceed against the dealers in accordance with law. 12. We dispose of this writ application with the following directions; "(i) The....