Law: Sales Tax Act, 1990

Section: 35,35A,48

(a) Sales Tax Act (VII of 1990)---Ss. 35-A & 48---Suit for recovery of Rs.81.82 millions as damages from officials of Sales Tax Department---Imposition of embargo on plaintiff's factory due to non-payment of tax---Loaded vehicle found by such official while leaving plaintiff's factory without payment of tax---Confiscation of such vehicle and imposition of penalty by authority---Plaintiff's plea that he was bringing some material to his factory in such vehicle, which was forcibly taken over by such officials, who detained him in their Headquarter whole night, where they assaulted, maltreated, manhandled and blind folded hint---Appellate Tribunal set aside such confiscation order while condemning treatment meted out by such officials to plaintiff being a respectable and educated person---Degree for Rs. 1,00,000 passed by trial Court against such official jointly and severally---Validity---Plaintiff had made out a case of maltreatment against him as manner and method in which he was treated by such official was an inhuman activity--Demand of outstanding tax would not give authority and license to such official to maltreat or misbehave with taxpayer---Such official had taken law in their hands with mala fide intention---Plaintiff had based his claim upon damages and special damages worked out on basis of expected losses only and without bringing any exact amount of losses sustained by him---Damages claimed by plaintiff were exaggerated and he failed to prove same through evidence---Suit for damages in absence of actual losses suffered by plaintiff could not be decreed---Plaintiff had suffered mental shock and agony---Such official entrusted with collection of taxes could not resort to harassing, insulting and torturing taxpayers illegally for their personal gratification---Damages awarded to plaintiff by trial Court, though not being complete relief for agony suffered by him, would act as deterrent for such official not to act so future---High Court dismissed appeal while directed such official to pay damages awarded by Trial Court within thirty days, otherwise plaintiff would be entitled to mark up at Bank rate till its realization. Haji Salman Ali and Co. v.…

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