2026 (5) TMI 431

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....r. R. Sarmah and Mr. I. Das, learned counsel for the petitioner. Also heard Mr. I. Imsong, learned Additional Advocate General for the State assisted by Mr. K. Angami, learned Government Advocate for the State respondent nos. 1 to 7. 2. In view of the nature of order proposed to be passed, the service of notice on respondent nos. 8 and 9 is dispensed with. 3. In brief, the case of the petitioner is that he is the Power of Attorney holder of Mr. Akangmeren Ao, who is the owner of M/s. Shebah Enterprises. The said M/s. Shebah Enterprises is a petroleum products dealer for Essar Oil Limited and operates a retail outlet. It is submitted by the learned Senior Counsel for the petitioner that in the year 2016, the principal, i.e., Mr. Akangm....

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....ct of the petitioner to the Commissioner of Police, Dimapur on 07.04.2026 and also requested the police authorities to provide assistance in the execution of the said warrant. 5. The learned Senior Counsel for the petitioner has submitted that the petitioner has come to know that pursuant to the show cause notice dated 19.03.2026, it has been projected as if the petitioner had appeared before the Deputy Commissioner, State Taxes, Dimapur Zone (respondent no. 3) and filed a representation dated 15.04.2026, seeking recall of the certificate proceedings. The said representation is stated to have been rejected by respondent no. 3 vide communication dated 20.04.2026. It is further submitted that the petitioner denies having made any such repr....

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....t is further submitted that no interference is warranted with the warrant of arrest issued for recovery of dues by the Certificate Officer under the Bengal Public Demand Recovery Act, 1913. 9. The petitioner, in this case, has projected a peculiar facts and circumstances of the case. The petitioner denies having submitted any show cause reply and also disputes the service of any show cause notice, and further challenges the validity of the Power of Attorney, and it is contended that even if it is assumed that the petitioner was managing the affairs of the business, no financial liability can be fastened upon him merely on the basis of such Power of Attorney, particularly so, in view of the death of the principal in 2016, which, according....

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....passed by the Certificate Officer, it shall be open to the petitioner to avail such statutory remedies as may be available to him under law. 11. In order to facilitate the appearance of the petitioner before the Certificate Officer (respondent no.4), the operation of unexecuted warrant of arrest, if any, issued and pending against the petitioner, namely, Dinanath Prasad Shah, by the Certificate Officer, Office of the Deputy Commissioner of State Taxes (respondent no. 4), shall remain stayed and shall not be given effect to for a period of ten days from the date of the final order that may be passed by the Certificate Officer. 12. Accordingly, the Commissioner of Police, Dimapur, Nagaland (respondent no. 5), to whom the warrant of arre....