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TMI Blog2021 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... iting on oath before the concerned authority that till the conclusion of the inquiry or investigation, he shall not transfer the two trucks in favour of any other person or shall not part with the possession of the same or create any encumbrance upon the same. It shall be open for the writ applicant to use the two trucks in his normal course of business. We are saying so because in the event if the department deems fit to issue MOV-10 under Section 130 of the Act, 2017, then at least the goods should be secured for that purpose. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 13354 of 2020 - - - Dated:- 28-1-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA GUJARAT HIGH COURT GAURAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the respondent authority vide the so-called authorization dated 01.07.2020; (E) Pending the admission, hearing and final disposal of the present petition, this Hon'ble Court may be pleased to restrain the respondent authority from taking any coercive steps against the petitioner; (F) This Hon'ble Court may be pleased to pass any other appropriate order, as deemed fit, in the interest of justice. 2. The controversy involved in the present litigation is in a very narrow compass. The writ applicant is a transporter and is carrying on business in the name of M/s. Surya Roadways. In the case on hand, we are concerned with two trucks of the ownership of the writ applicant, which came to be seized by the officers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t want to interfere with the inquiry or investigation which has been undertaken. Such inquiry or investigation shall proceed further in accordance with law. We propose to dispose of this writ application with an order of release of the two trucks subject to certain terms and conditions. We may only observe that at the end of the inquiry or investigation, if anything incriminating surfaces which may warrant issuance of MOV-10 to the writ applicant under Section 130 of the Act, the authority may do so in accordance with law. However, today, for the purpose of such inquiry or investigation, the two trucks may not be kept in the custody of the department. In such circumstances referred to above, we direct the respondent to release both the truc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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