1986 (2) TMI 307

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..... of seizure of six packages mentioned in annexure No. 1 and it has been prayed that they be released without furnishing any security to the petitioner-company. The petitioner is a private limited company and has its head office at Delhi and the branch office is at Lucknow. The branch office is also duly registered under the U.P. Sales Tax Act as well as under the Central Sales Tax Act. Life Insur .....

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..... 2. It transpires that vide annexure No. 6, the Divisional Manager, L.I.C., wrote to the Assistant Commissioner (E), U.P., Sales Tax, Lucknow, vide his letter dated 5th February, 1986, for release of the goods as they were to be installed in their office at Burlington Hotel which is having a computer centre so as to enable them to start their work at the earliest opportunity. In spite of it no hee .....

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..... t view can be taken in the matter. The goods were after all to be supplied to the Life Insurance Corporation which is the Government-owned corporation. It was, therefore, expected that the department would act with prudence, but in the instant case they violated all norms of decency and we have no hesitation in recording a finding that such harassments shall not be tolerated in a democratic countr .....

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