2015 (9) TMI 730

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..... d any property to facilitate fourth respondent to conduct foreign liquor shop, therefore submitted that revenue recovery proceedings are liable to be set aside – Held that:- statement has been filed by first respondent therein it was stated that second petitioner has signed Form 6 Bond before Sales Tax Officer and had sworn to affidavit before Sales Tax Officer stating that he and his brother, are .....

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..... at the time of execution of Ext.P1 and they were never part of any transaction and had never given any surety nor mortgaged any property to facilitate the fourth respondent to conduct foreign liquor shop. Further, it is submitted that the second petitioner was on duty at the time when Ext.P1 security bond was executed, which fact is evident from Exts.P3 and P5 and that the first petitioner was a m .....

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..... minor or not at the time of execution of Ext.P1 has to be verified. The signature of the second petitioner is also to be verified. Therefore, the District Collector shall take a decision in this matter within three months. It is made clear that any further proceedings for revenue recovery shall be initiated only based on the written order passed by the District Collector in the light of the observ .....

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