2019 (2) TMI 540 – GUJARAT HIGH COURT – TMI – Validity of search proceedings – power of proper officer to carry on search proceedings – Held that:- It appears that the proper officer could not have any reason to believe as contemplated under sub-section (2) of section 67 of the Act, and hence, the entire search proceedings are without authority of law – Issue Notice returnable on 21st February, 2019. – R/SPECIAL CIVIL APPLICATION NO. 2091 of 2019 Dated:- 6-2-2019 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR JK MITTAL,MR HARDIK P MODH, MR AMIT LADDHA (5344) For The Respondent (s) : MR NIRZAR S DESAI (2117) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. J. K. Mittal, learned advocate with Mr. Hardik
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