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TMI Blog2020 (2) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, the writ applicant has prayed for the following reliefs; "(A) quash and set aside the sealing memos at Annexure-A (Colly) in relation to the Godown No.14 situated at Makerting Yard, Gondal. (B) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned sealing memos in relation to the Godown No.14 situated at Marketing Yard, Gondal at Annexure- A(Colly); (C) any other and further relief deemed just and proper be granted in the interest of justice. (D) to provide for the cost of this petition." 3. The facts, giving rise to this writ application, may be summarized as under; 3.1 The writ applicant claims to be an agriculturist. It is his case that he owns a godown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorized person not present Place: Gondal Signature Name Date: 19.11.2018 Designation Round Seal Dealer Sign Note: 1. This seal is done in the presence of two witness and decided to open at time to next search proceeding. 2. Any attempt on the part of the tamper with the sealing memo, books of accounts is punishable with imprisonment and/or fine under the Act read with section 179, 191 and 4128 of the Indian Penal Code." 3.3 The sealing memo dated 19th November, 2018 reads thus; "Office of the Additional State Tax Commissioner, B-4, State Tax Bhavan, Ashram Road, Gujarat State, Ahmedabad, 380009. Date: 19.11.2018 SEALING MEMO M/s. Kamani Export GSTN 24AAPFR 2818MIZY Date of Search: 17.11.2018 Time; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the owner of the godown, he has nothing to do with the alleged contravention of the provisions of the Act or the Rules. 3.5 It is in the aforesaid set of circumstances that the writ applicant is here before this Court, seeking appropriate relief, as prayed for in this writ application. 3.6 Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant would submit that there is no point in keeping the godown sealed for an indefinite period. According to Ms. Parikh, the authorities ought to have undertaken the search by breaking open the lock as they are empowered to do so under Section 67(4) of the Act, and in the course of the search or inspection, if they would have found goods liable to confiscation, then such goods coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ applicant is the owner of the godown in question and the dealers are the tenants of the writ applicant. In such circumstances, referred to above, Mr. Dave prays that there being no merit in this writ application, the same be rejected. 5. Having heard the learned counsel appearing for the parties and having gone through the materials on record, the only question that falls for our consideration is whether the writ applicant is entitled to the reliefs as prayed for in this writ application. 6. We may straightway, once again, look into the sealing memos. The plain reading of the contents of the sealing memos would indicate that after the seal was affixed, the authorities had to stop further action for the reasons recorded in the memos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proper officer, or any officer authorized by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act." 8. Section 67(4), also relevant for our purpose, reads thus; "(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officer had any reasons to believe that the goods stored in the godown in question are liable to confiscation. However, for the time being, we are not going into this issue. We are trying to find a way out, by which, the seal can be removed without prejudice to the rights of the department to proceed against the dealers in accordance with law. 12. We dispose of this writ application with the following directions; "(i) The officials of the Department, who are present in the Court today for the purpose of assisting the learned AGP, makes a statement that they will visit the place where the godown in question is situated on 10th February, 2020 at 2:00 p.m. They further make a statement that they will break open the seal and undertake the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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