Case LawR/SPECIAL CIVIL APPLICATION NO. 513 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 2741 of 2020
Nathalal Maganlal Chauhan Vs State of Gujarat
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- February 4, 2020
- Type:
- Special Civil Application
- Members:
- J.B.PARDIWALA , BHARGAV D. KARIA
Subject
Power to arrest u/s 69 can be exercised by the authority upon whom the power is delegated
Arrest
Summary
The petitioner has contended that although the Commissioner of Tax has been empowered by the statute to delegate his powers, yet, at the same time, Section 69 of the Act mandates that the reasonable belief should be that of the Commissioner. The argu…
Judgement
1. RULE returnable forthwith. Mr.Vinay Vishen and Mr.Chintan Dave, the learned AGP waive service of notice of rule for and on behalf of the State respondents. 2. Since the issues raised in both the writ-applications are the same, those were heard analogously and are being disposed of by this common judgment and order. 3. For the sake of convenience, the Special Civil Application No.513 of 2020 is…