Supreme Court of India
State of Punjab and Anr. v. M/s. Shikha Trading Co.
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From the headnote
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 registering criminal investi gation 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 absolutely necessary for proper adj
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