9911796707
TMI Blog1995 (11) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... law. By an amendment petition, a prayer has also been made for quashing the order dated October 16, 1995, whereby, respondent No. 4 in exercise of his power, conferred under section 33(5)(b) of the Act has imposed penalty to the extent of three times, amounting to Rs. 19,068 (rupees nineteen thousand and sixtyeight only). 2.. The grievance of the petitioner is that the business premises admittedly situated within the jurisdiction of East Circle, Ranchi, the Commercial Taxes Officers, South Circle and West Circle, had no jurisdiction to raid the shop and make seizure. It has been stated that a bare reference to the notification, contained in annexure 3, would reveal that the territorial jurisdiction of the various authorities as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a prayer for time to file show cause. 6.. He further contended that apart from what has been noticed above, even the final order under section 33(5)(b) of the Act, imposing penalty, was passed on October 16, 1995 and the writ petition was filed on October 17, 1995. But it is really unfortunate that this fact has also been suppressed only to mislead the court. 7.. Apart from the question of maintainability of the writ application, it was also submitted by the State counsel that the raid in question was conducted by the Deputy Commissioner of Commercial Taxes (Investigation Bureau), Ranchi Division, Ranchi and the Assistant Commissioner of Commercial Taxes (Investigation Bureau), Ranchi Division, Ranchi who had full authority to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was lastly contended that in view of several authorities of this Court as well as the Supreme Court, even assuming for the sake of argument but not conceding that seizure in question was illegal, the proceeding under section 33 as well as the order, passed under section 33(5)(b) of the Act cannot vitiate. Reliance in this regard has been placed to the case of Jib Narain Sao v. State of Bihar 1974 BLJR 396 and a decision of the Supreme Court in the case of State of Punjab v. Balbir Singh AIR 1994 SC 1872. 10.. Mr. Sen, learned counsel appearing on behalf of the petitioner, besides the submissions, what he has already made, while replying the argument of the learned State counsel contended that in view of different authorities of the Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate and filed application for time. But unfortunately when the matter was taken up on October 16, 1995 for final hearing, nobody appeared on behalf of the petitioner nor any show cause was filed. Therefore, the appropriate authority had no option but to dispose of the proceeding on the basis of the material available before him. 13.. This is also not in dispute that there is specific provision of appeal under section 45 of the Act against the order, passed under section 33(5)(b) of the Act. Therefore, there appears sufficient force in the submission of the learned Government Advocate that in view of exhaustive and efficacious remedy available against the impugned order, the present writ application is not maintainable. 14.. Coming to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or for safe custody of goods seized under this section and such public servant or police authority shall have to render necessary assistance as required by the inspecting authority. 17. Besides the facts, noticed above, there cannot be any dispute that the petitioner has deliberately suppressed before this Court that he had already appeared before the competent authority on October 12, 1995 and filed application for time. That apart even the final order was passed on October 16, 1995 before the filing of the writ application. But it is really unfortunate that all these facts were deliberately suppressed. Therefore, on this ground also this Court should refuse to exercise its writ jurisdiction in favour of such a person, who has not com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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