Supreme Court · 2023 INSC 773 · Decided 25 August 2023

State of Punjab and ANR. v. M/S. Shikha Trading CO.

Court
Supreme Court of India
Citation
2023 INSC 773 · [2023] 11 S.C.R. 643
Case number
CIVIL APPEAL No. 2453/2011
Decided
25 August 2023
Bench
ABHAY S. OKA, SANJAY KAROL (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

HEADNOTES Issue for consideration: Writ petition was fi led by respondent against the illegal sealing of its shop by the offi cers of Department of Excise and Taxation. While disposing off the petition, High Court whether justifi ed in passing the impugned directions for against the Assistant Excise and Taxation, Commissioner, holding that he had fi led an affi davit taking a false defence. Practice and Procedure - Adverse remarks - Expunction of: Held : Remarks adverse in nature, should not be passed in ordinary circumstances, or unless

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