A.P. Refinery Pvt. Ltd Vs State of Uttarakhand And Ors
Date: September 10, 2021
Subject Matter
Mere suspicion is not sufficient to invoke the provision of confiscation u/s 130
Summary
Section 130 talks about confiscation of goods or conveyances and levy of penalty. Before invoking the provisions of Section 130 for confiscation, there should be a very strong base to proceed for confiscation. Mere suspicion is not sufficient to invo…
Since both these writ petitions arise from similar set of facts, raise identical legal issues, and seek similar reliefs, the petitions are being decided by this common judgment. The Writ Petition (M/S) No.1014 of 2021 will be leading case. 2. The petitioner, M/s A.P. Refinery Pvt. Ltd., has prayed for the following reliefs before this Court:- Firstly, it has challenged the constitutional validity…