9911796707
TMI Blog2024 (3) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... lty proceedings have been launched - HELD THAT:- There does not seem to be any controversy with regard to the facts as penned in the writ petition with regard to the imposition of the penalty under Section 129 (3) of the Act, in spite of there being search and seizure carried out under Section 67 of the Act. The entire proceedings that have been initiated have no feet to stand, and accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat subsequent to search and seizure carried out under Section 67 of the Act, penalty proceedings have been launched against the petitioner under Section 129(3) of the Act. 4. Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner has relied upon a judgement of the coordinate Bench of this Court in the matter of Mahavir Polyplast Pvt. Ltd. v. State of U.P. and 2 others reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in. Also, both authorities of the Commercial Tax Department namely, Sri Vijay Kumar- VIII, Assistant Commissioner (Mobile Squad)-5, Agra and Sri Prashant Kumar Singh-I, Assistant Commissioner (Mobile Squad)-2 Agra chose to exercise powers vested in them to search a vehicle carrying goods during transportation to proceed against goods lying in a godown. 10. They not only closed their eyes to the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter, call for explanation and take appropriate action commensurate to the misconduct, if any, that may be found committed by the erring officers and to take consequential and corrective action to avoid such occurrences, in future. 12. Insofar as the present petitioner is concerned, the entire proceedings drawn up against it under Section 129(3) of the Act, are found to be without jurisdiction. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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