Rajeev Traders Vs State Of U. P. And Ors
Date: July 22, 2019
Subject Matter
Under Section 67, the word ‘secreted’ plainly implies to be hidden or not disclosed to the revenue authorities for the purposes of making a fair self-assessment
Summary
The petitioner's argument is that no seizure could have been made of goods that were admittedly lying at a disclosed place of business of the assessee. According to him such goods can never be alleged to be secreted. To be secreted the goods must…
1. Supplementary affidavit filed today is taken on record. 2. Certified copy of the impugned order has thus been brought on record. In view thereof, the defect stands removed. 3. Heard Sri U.K. Pandey, assisted by Sri Prabhat Kumar Srivastava, learned counsel for the petitioner-assessee and Sri Jagdish Mishra, learned Standing Counsel for the State. 4. The present writ petition has been filed by t…