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TMI Blog2010 (12) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... it have not been produced. There is no reason for the petitioner to falsely allege sealing which is also shown in the photograph. It is not the case of the AETC that the petitioner has any animus against him. Thus, prima facie, it has to be held that sealing of the premises was by or at the instance of the Department. It is further clear that order on representation purporting to be dated October 21, 2010 was passed much later than the said date and has been ante-dated and the entry in the despatch register dated October 21, 2010 has been forged. - 19909 of 2010 - - - Dated:- 8-12-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. The judgment of the court was delivered by Adarsh Kumar Goel J. This petition seeks direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat inspite of order of this court dated September 27, 2010, annexure P5, no decision is being taken in the matter by respondent No. 2. Notice of motion. Mr. Piyush Kant Jain, Additional Advocate-General, Punjab, accepts notice and seeks time. List again on November 25, 2010. On the next date, decision taken on the grievance of the petitioner be produced in court failing which respondent No. 2 himself may appear in person. Thereafter on November 25, 2010, following order was passed: 1. This petition seeks a direction to require the Excise and Taxation Officer, Ludhiana I to allow the petitioner to open its shop. 2. Case of the petitioner is that on September 13, 2010 in absence of proprietor of the petitioner, its bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion said to have been taken on November 21, 2010 (October 21, 2010 ?) appears to have been antedated and has been taken only after notice was issued by this court on November 9, 2010. Decision on the representation bears signatures of the Assistant Excise and Taxation Commissioner while the despatch number is of the ETO. If decision would have been earlier taken, the same would have been got acknowledged from the petitioner and there was no need for filing of this petition. Acknowledgment was taken only two days back to create a false defence. 6. Since the points made will require consideration, let the Assistant Excise and Taxation Commissioner, Ludhiana-I file his affidavit and remain present in court. 7. In the meanwhile, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d taken in the affidavit of Mr. Rishi Pal Singh as AETC that decision on the representation of the petitioner was taken, despatched and got acknowledged from the petitioner on October 21, 2010, was false. If that would have been done, the petitioner would not have moved this court and would not continue to suffer on account of locking of the premises. The said order was actually passed after order of this court dated November 9, 2010 to create a false defence as to compliance with order of this court dated September 27, 2010 and to cover up illegal action of locking of shop of the petitioner. The stand that the locking of the shop of the petitioner was not done by any representative of the Department, was also false. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and the entry in the despatch register dated October 21, 2010 has been forged. If order had been passed and conveyed on October 21, 2010, there would have been no occasion for the petitioner to move this court. Ink used, use of English language only for one entry as against all other entries in vernacular and pattern of entries in the despatch register create serious doubt about genuineness thereof. Men may tell lie but circumstances may not. Action of the AETC in taking an apparently false stand cannot be ignored. Since these actions of or at the instance of Mr. Rishi Pal Singh, AETC, Ludhiana I constitute cognizable offences, we direct SSP Ludhiana to get a criminal case registered and have the investigation conducted in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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