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TMI Blog2025 (2) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sections 74 (3) and 74(4) of the Assam Value Added Tax Act, 2003 - main contention raised by the appellants before the Writ Court was that the respondent authorities had conducted the aforesaid search and seizure proceedings without following the due process of law - HELD THAT:- The learned Single Judge, while taking into consideration the provisions of the Code of Criminal Procedure, 1973 in Sections 46, 47, 51 and 100, has come to the conclusion that while conducting the search and seizure proceedings, the respondent authorities ought to have followed the procedure laid down under Sections 47 and 100 of the Code of Criminal Procedure, because detail procedure for search and seizure has not been provided in the Assam Value Added Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 05.11.2019 passed in WP(C) No. 6363/2014 and WP(C) No.6364/2014 and the orders dated 25.01.2021 passed in I.A. (Civil) No. 956/2020 and I.A. (Civil) No.1262/2020. 2. Brief facts of the cases are that the appellants approached the Writ Court by way of filing WP(C) No.6363/2014 and WP(C) No. 6364/2014 assailing the search and seizure proceedings conducted in the appellants' Firm on 03.09.2014 by the Taxation Authorities, in exercise of powers conferred under Sections 74 (3) and 74(4) of the Assam Value Added Tax Act, 2003. The main contention raised by the appellants before the Writ Court was that the respondent authorities had conducted the aforesaid search and seizure proceedings without following the due process of law. 3. The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitions, which were disposed of vide order dated 05.11.2019, seeking clarification or direction declaring the impugned process of search and seizure as illegal and improper, with a further prayer that the subsequent assessment order dated 31.12.2014 and the notice of demand dated 02.01.2015, issued during the pendency of the writ petitions and a further notice of demand dated 30.10.2020 issued after disposal of the writ petitions be set aside. 6. The learned Single Judge has disposed of the said I.A. (Civil) No. 956/2020 vide order dated 25.01.2021, which is reproduced hereunder:- "Heard Dr. B. P. Todi, learned senior counsel assisted by Mr. A. Todi, learned counsel for the applicant. Also heard Mr. B. Gogoi, learned Standing Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 6363/2014 on 05.11.2019, the authorities issued the demand notice on 30.10.2020 purportedly in exercise of the earlier process, which was put to challenge in the aforesaid writ petition. 8. Accordingly, the present Interlocutory Application has been filed challenging the said demand notice dated 30.10.2020. 9. This Court is of the view that since the aforesaid writ petition, WP(C) No. 6363/2014 has been already disposed of by this Court on 05.11.2019, it would be more appropriate for the applicant to challenge the said demand notice before the appropriate forum, however, not by way of Interlocutory Application to an already disposed of writ petition as sought to be done herein. As to whether a writ petition or a writ appeal is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of CrPC, 1973 ought to be scrupulously adhered to at the time of effecting any search and seizure, viz., while conducting the same under the Assam Value Added Tax Act, 2003. 6. Since the search and seizure of the documents were effected way back on 03.09.2014, this Court did not make any finding but as regards the validity of the said seizure challenged in the writ petition, but made an observation that if any cause of action still survives, the petitioner would be at liberty to approach the appropriate forum. 7. It has been stated that after disposal of the said writ petition WP(C) No. 6364/2014 on 05.11.2019, the authorities issued the demand notice on 28.10.2020 (Annexure 2) purportedly in exercise of the earlier process, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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