2022 (5) TMI 741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kananda, Government Pleader Issue notice to the respondents. Heard Sri Sameer Gupta, learned counsel appearing for Sri S. Vivek Chandra Sekhar, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned Government Pleader for respondents. It is submitted by the learned counsel for the petitioner that the action impugned in the present Writ Petition is totally one without jurisdiction ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 129 clearly indicates that the same is specific provision which deals with the goods in transit. It is further stated by the learned counsel that in respect of cases pertaining to goods in transit, if at all any penalty is leviable, the same shall be levied under Section 129 of the Act. It is further submitted that the Non-Obstente clause in Section 129 of the Act is indicative of the leg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sri Y.N. Vivekananda, learned Government Pleader that the deletion of Non-Obstente clause from Section 130 of the Act does not take away power of the respondent authorities to invoke the said provision of law and the provisions of Sections 129 and 130 are independent and the authorities are authorized to exercise the power under the said provisions of law. It is further submitted by the learned G....