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ELORA TOBACCO COMPANY LTD. vs. THE COMMISSIONER AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SUJOY PAUL
Pet. Counsel
A.k Sethi
Abhinav Dhanodkar
Rahul Sethi
Res. Counsel
Prasanna Prasad

Petitioner / Applicant

ELORA TOBACCO COMPANY LTD.
Respondent THE COMMISSIONER AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jul 5, 2021
Order No.

W.P. No.19222/2020

Citation

2021(7) TAXREPLY 4376
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ORDER

In this petition filed under article 226 of the Constitution of India, the petitioner has prayed for following relief:- “1) To direct the respondents to release the seized books and records necessary for running the factor of the petitioner. 2) To remove the seal of the factory premises with immediate effect. 3) To allow present petition with costs. 4) Any other relief as this Hon'ble court deems fit may kindly be granted in favour of the petitioner.” 2. During the course of hearing, Shri Prasanna Prasad, learned counsel for the respondents fairly submits that the seal put by the respondent is only on the cigarette manufacturing machines. There is no seal put on the factory premises as projected by the petitioner. 3. The respondents have no objection if the petitioner uses his factory because the seal is confined to the said machines. 4. Faced with this, Shri A.K Sethi, learned senior counsel for the petitioner submits that as per relief c....

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