2001 (4) TMI 899

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..... have heard them on the merits both as far as the factual position and the legal position are concerned. We are satisfied after a detailed examination of the record that the finding recorded in favour of the appellants by the appellate authority which is to the effect that the requisite documents which support the view that the tax in question had been paid and that there was no illegality or irre .....

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..... on a random basis and it is his submission that if the documents do not bear any indication of having been checked that there is something highly suspicious and that therefore the revisional authority has very rightly interfered. We have taken very serious note of what has been pointed out by the learned Government Advocate but what we need to refer to is that even suspicion must be based on some .....

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..... es with a logically well sustained order that it will be necessary to replace that order with a better one. That has not been done in this case and it only confirms our finding that interference itself was unjustified. 2.. The appeal accordingly succeeds. The revisional order is quashed and set aside. In the circumstances of the case there shall be no order as to costs. Appeal allowed. - .....

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