1968 (8) TMI 54

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....he Petition and the affidavit filed in support thereof and the writ and rule nisi directed by order of the High Court dated 2-9-1966 and records submitted in pursuance thereof and upon hearing the arguments of Mr Upendralal Waghray, Advocate for the Petitioner and of Mr P.V.R. Sharma, for the II Government Pleader on behalf of the respondents 1 and 2 and of Mr. A. Venkataramareddy for Mr. K Ramach....

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....f Revenue to levy such duty or require the payment of such sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may recover the amount by attachment and sale of excisable goods belonging to such person, and if the amount payable is not so recovered he may prepare a certif....

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.... try to attach and sell the excisable goods belonging to such person. That has not however been put as a condition precedent. The certificate can, in my opinion be issued even without first trying to deduct or attach and sell the excisable goods. In this case, there are no sums in the hands of the officer concerned which could have been deducted. It is not clear whether there are any excisable goo....