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TMI Blog1997 (6) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... dings against the petitioners. (iii) The petitioners very humbly submit that the petitioners have strong prima facie case in their favour and the original application is likely to succeed. (iv) That unless the interim relief is granted the petitioners would suffer irreparable loss and it will completely dislocate and disrupt the business of the petitioners and the balance of convenience also lies in favour of the petitioners. 2.. It has been averred in the original application, in short, as follows: The petitioner No. 1 is a transport company and the petitioners Nos. 2 and 3 are the consignees. On April 26, 1997 (Saturday) at Jaipur, the Assistant Commercial Taxes Officer, Flying Squad-IV, Jaipur (respondent) intercepted the truck No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act, 1994, give unguided and uncanalised powers to the assessing authority or the authority concerned to impose penalty. A person cannot be saddled with such an extreme penalty for no fault of it. The provisions are ultra vires of the Constitution of India. 3.. The learned counsel for the petitioner has contended thus. It is a fit case in which the requirements of the provisions of section 8(7), Rajasthan Taxation Tribunal Act, 1995 should be dispensed with. Unless the interim relief is granted, the petitioners would suffer irreparable loss and it will completely dislocate and disrupt their business. The balance of convenience is also in their favour. The respondent has acted illegally and in a very high-handed manner. His action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reventing any loss being caused to the applicant which may dislocate, disrupt or lead to closure of his business, or which cannot be adequately compensated in money, but if the application referred to in sub-section (1) is not disposed of within a period of six months from the date when the order was made, the interim order shall, if it is not vacated earlier, stand vacated: Provided further that where the party against whom an application is made under sub-section (1) comes to know that the applicant has prayed for an interim order in such application, such party shall be entitled to appear at the hearing thereof and shall have opportunity of being heard. 5. The first question for consideration is whether the requirement of clauses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These observation have been quoted in 1956 RLW 217, para 24. 6.. It has been observed in Nathusingh v. State of Madhya Pradesh AIR 1973 SC 2783, at page 2784, as follows: ............The mere fact that they are police officers was not enough to discard their evidence. No reason was shown for their hostility to the appellant. 7.. It has been observed in Public Prosecutor v. Pokarmal Gupta AIR 1960 AP 563 at page 565, para 34, as follows: It is surprising that a judicial officer should hold the view that public servants, discharging their lawful duties, sometimes unpopular ones, are not independent witnesses and must be regarded as interested persons. 8.. The above quoted observations are equally applicable to the officers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctionable; as an exceptional opportunity, or exceptional conduct. 12.. Murray s New English Dictionary: Of the nature or forming an exception; out of the ordinary course, unusual, special. 13. While granting an ex parte interim relief, the Tribunal is required to act with greater circumspection. It has not been shown as to how the petitioners business will dislocate or disrupt or lead to their closure if the goods are not delivered to them. Mere mention of the words of the above proviso is not sufficient. Necessary particulars have to be given in the pleadings. On their basis coupled with other material on record, the Tribunal may be satisfied for granting an interim relief, for reasons to be recorded in writing. Recording of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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