COURT: | Allahabad High Court |
CORAM: | Dr. Kaushal Jayendra Thaker J, Sudhir Agarwal J |
SECTION(S): | 132 |
GENRE: | Domestic Tax |
CATCH WORDS: | search and seizure, strictures |
COUNSEL: | Gaurav Mahajan |
DATE: | September 14, 2016 (Date of pronouncement) |
DATE: | October 21, 2016 (Date of publication) |
AY: | - |
FILE: | Click here to view full post with file download link |
CITATION: | |
Attitude of the Revenue in not returning seized assets despite assessee having succeeded in appeal is clearly arbitrary and shows an attitude of undue harassment to the assessee in the garb of public Revenue. Interest of public revenue does not authorize Revenue Authorities to work without any authority and create or cause all kinds of harassment to innocent people on the pretext of statutory authority |
Aforesaid attitude on the part of respondents is clearly arbitrary and shows an attitude of undue harassment to petitioner in the garb of public Revenue. Interest of public revenue does not authorize Revenue Authorities to work without any authority and create or cause all kinds of harassment to innocent people on the pretext of statutory authority, Revenue Authorities cannot claim liberty/privilege so as to deprive an individual, his property and that too in a manner, which has been found quite unreasonable and wholly without jurisdiction
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