Shabu George Vs State Tax Officer
Date: March 24, 2023
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, MOHAMMED NIAS C.P
Subject Matter
Cash cannot be seized when it does not form part of the stock in trade
Summary
The petitioner is appealing against the judgment of a learned single Judge who directed the first respondent – State Tax Officer (IB) to consider and pass orders on a representation for release of cash seized from his premises during an investi…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ appeal is preferred by the petitioner in WP(C)No.39406 of 2022, aggrieved by the judgment dated 16.2.2023 of a learned single Judge who disposed the writ petition directing the first respondent – State Tax Officer (IB) to consider and pass orders on a representation preferred by the appellants herein for release of the cash that…