-1- IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.307/2010 Mr. R. S. Perampalli, Proprietor of Hotel Vijayshree, G-8, Castelo Plaza, Near PWD Office Fatorda, Margao, Salcete, Goa. …...... Petitioner. Versus 1 State of Goa, through its Chief Secretary, Secretariat, Porvorim, Bardez, Goa. 2 Commissioner of Commercial Taxes, Government of Goa, having office at Vikrikar Bhawan, Panaji Goa. 3 Mr. Santosh Kundaikar, Commercial Tax Officer, Government of Goa, Margao Ward, Margao, Goa. 4 Ms. Swati Dalvi, Commercial Tax Officer, Government of Goa, Margao Ward, Margao, Goa. …...... Respondents. Mr. A. N. Nadkarni, Senior Advocate with Mr. H. D. Naik, Advocate for the petitioner. Mr. V. Rodrigues, Additional Government Advocate for respondent nos. 1 and 2. -2- CORAM :- S. J. VAZIFDAR & U. D. SALVI, JJ. DATE : 19 th April, 2010. ORAL JUDGMENT( Per S. J. Vazifdar,J.) Rule. By consent, rule is made returnable forthwith. 2. For the Assessment year 2005-2006, the VAT has been assessed at about Rs. 8 lakhs. For the Assessment year 2006-07 the VAT has been assessed at about Rs.8,43,000/-. 3. The petitioner has filed an appeal before the Assistant Commissioner of Sales Tax in respect of the assessment for the Assessment Year 2005-06. Towards the said dues the petitioner has also deposited a sum of Rs.1 lakh. The appeal is accompanied by an application for condonation of delay. We say nothing about the same. That the application will be decided on its own merits. 4. However in the meantime and purportedly pursuant to an order dated 13.4.10 the petitioner's premises were sealed. The Order dated 13.4.2010 (Exhibit G to the petition) permits the concerned Officer to carry out the search of business premises of the dealer and seize books of account and other relevant records for the purpose of assessment/re- -3- assessment of the true tax liability due from the dealer. The order does not permit sealing of the premises. As a result of the sealing, the petitioner's business has come to a standstill. 5. It is contended that sealing has been done pursuant to notings in certain inter office memos/documents powers. Apart from the question whether the respondents have powers to seal the premises or not, there is nothing on record which permitted the officer to seal the premises. 6. In the circumstances the Writ Petition is disposed of by the following Order:- 1. The seal shall be removed forthwith. 2. The petitioner shall make an application for interim relief before the Assistant Commissioner of Sales Tax, within two weeks from today. In the event of the petitioner failing to do so, the respondents are at liberty to take action in accordance with law. 3. The petitioner shall appear before the Assistant Commissioner, Margao initially on 3.5.2010 at 10.00a.m and thereafter as directed by him. 4. The petitioner undertakes not to make any -4- application for adjournment. All rights and contentions between the parties including on the question of power to seal are kept open. 5. The petitioner shall not till the appeal is decided by the Assistant Commissioner, dispose of alienate, encumbrance, part with possession of or create any third party right, title or interest in respect of the premises or the business carried on therein. The petitioner shall also make available all books and records of business as may be demanded by the respondents. 7. Rule is made absolute in the above terms but with no order as to costs. S. J. VAZIFDAR, J. U. D. SALVI, J. vn*