9911796707
TMI Blog2005 (6) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Sales Tax Officer, Duburdih Check-post on May 17, 2005. 2.. It is the contention of the learned advocate for the petitioner that interception in this case was done by the patrolman on duty and he shows from the delegation of power in the rules that patrolman has no power or jurisdiction for interception or detention of such vehicle as has been done in this case. He submits that sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o intercept, detain and search any vehicle and that jurisdiction point, as raised, has no leg to stand. Moreover, he submits that the petitioner, as per explanation to section 86 of the VAT Act, is under obligation to try his remedy before the first revisional authority and he is, under the circumstances, not authorised to come straight before this Tribunal as he has done without knocking at all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also as made by the Assistant Sales Tax Officer. In the meantime, pending disposal of the said application to be filed before the statutory authority, the seized goods be released on furnishing security of Rs. 50,000, Rs. 25,000 being in cash and Rs. 25,000 being bank guarantee which is to be renewed from time to time as per law. The security shall abide by the final order of the statutory au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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