1991 (4) TMI 375

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed the office of the petitioner on October 3, 1989 and wanted to inspect certain records and registers relating to transport of certain goods and in particular wanted to inspect documents relating to certain transactions of M/s. Rawther Spices (Pvt.) Ltd., Bangalore. Certain documents and registers as per mahazar annexure "A" were seized from the petitioner's business premises on October 3, 1989. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner in respect of the said dealer were inspected by the respondent and on finding that there were some documents which disclosed certain clandestine transactions, proceeded to make an order of seizure as per annexure "A". The said seizure is sought to be justified by the Government Pleader relying on the provisions of section 28A(3A). Section 28A provides for establishment of check-post or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he provisions of sub-section (2), (3) or (3-A). It is needless to mention that any such penal provision can be invoked only after a show cause notice is issued or a notice requiring the carrier to produce documents as provided under sub-section (3-A) is issued. Subsection (5) indicates the limit or the amount of penalty that could be levied as penalty under sub-section (4). In this case, none of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X