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TMI Blog2008 (10) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... t in accordance with law. Therefore, in my opinion, as held by the apex court in case of Assistant Commissioner, Anti-Evasion, Commercial Taxes, Bharatpur v. Amtek India Limited reported in [2007 (2) TMI 9 - SUPREME COURT OF INDIA] officers should not act in a manner as if they are bloodhound and not watchdogs of revenue. Writ petition is hereby disposed of with a direction to the respondent-Department to decide the matter within a period of one week positively from today and, at the time of deciding the matter, the concerned authority shall not traverse beyond the ambit and scope of section 76(5)(a) of the Act and shall ignore the allegations levelled in the notices impugned with regard to alleged forgery allegedly committed by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion. The bill books were also produced by the petitioner as directed by respondent No. 3. Thereafter, a request was made by the petitioner to release the truck as he was bearing charges of Rs. 2,500 per day. The case of the petitioner is that after the first notice issued by respondent No. 3 under section 76(5)(a) of the Act, other notices were repeatedly issued under sections 76, 67, 76(6) and 76(12) of the Act, stating therein that the goods in question were not sent by the petitioner from Jodhpur and, in fact, the truck was carrying goods of tax evaders. The petitioner contends that as per section 76(5)(a) of the Act, the matter was to be decided finally within a period of 7 days by respondent No. 3; but, due to mala fide intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex court in Assistant Commissioner, AntiEvasion, Commercial Taxes, Bharatpur v. Amtek India Limited reported in [2007] 6 VST 242; [2007] 17 Tax Update 315, in which, the apex court has held that action of the concerned assessing officer in overlooking the documents produced coming to the conclusion about manipulation appears to be totally uncalled for and without any reasonable basis. The apex court observed that: (page 247 of STC) ... This is a case where the officer should have been more careful and should not have acted in a manner as if he was a blood-hound and not a watchdog of revenue. It is unfortunate that in large number of cases, orders totally bereft of rationality are being passed. They do not in any manner serve public inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner in pursuance of the notices issued by the respondent-department in accordance with law. It is submitted by learned counsel for the respondent that the respondents have fully complied with the procedure prescribed under section 76 of the Act and if the petitioner is desirous to get the goods and vehicle released then, under section 75C, the goods can be released if adequate security will be furnished by the petitioner equal to the estimated value of the goods. Meaning thereby, all the remedies are available to the petitioner but despite the admitted fact that the petitioner is having statutory remedy, he has straightaway approached this court which is not permissible and this writ petition, therefore, deserves to be dismissed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the rival submissions. In this case, obviously the petitioner is challenging the notices issued to him although the petitioner has brought to the notice of this court certain facts with regard to his innocence as also the fact that respondent No. 3 while issuing the notice has asserted that forgery has been committed by the petitioner, meaning thereby, respondent No. 3 has presumed the illegality without deciding the matter finally. It is true that the authorities should not take decision with a pre-occupied mind. They are required to act in accordance with law. Therefore, in my opinion, as held by the apex court in case of Assistant Commissioner, Anti-Evasion, Commercial Taxes, Bharatpur v. Amtek India Limited reported in [2007] 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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