L M L LTD Vs. R K SHARMA

JUDGEMENT

(1.) By this writ petition the petitioner seeks quashing of summons dated 3rd July 1990, Annexure 5, issued under Section 14 of the Central Excises & Salt Act, 1944 by the Assistant Director (DZU), Central Excise, New Delhi.

(2.) The summons have been challenged on the ground that the Asstt. Director has no jurisdiction and is not a quasi-judicial authority and the summons does not specify any ground for holding any inquiry. No such inquiry can be conducted by the Assistant Director. Assessment has already been completed. It is not liable to be re- opened and besides that the documents called from the petitioner, list of which is appended to the summons, have been in fact causing harassment to the petitioner inasmuch as it would not be possible for the petitioner to finalise the sales tax assessment as well as income tax assessments. The summons which have been issued to the petitioner reads as under :-

(3.) A perusal of the above provision would show that any Central Excise Officer, if empowered by the Central Govt., shall have power to summon any person whose attendance is considered necessary either for the purpose of giving evidence or for the purpose of production of documents or for any other thing in any inquiry which such officer is making for any purpose of the Act. The summons would reveal the purpose of the Act for which inquiry is being conducted by the Assistant Director. The question is as to whether the Asstt. Director has been conferred with the powers under Section 14 of the Act. The expression 'Central Excise Officer' has been defined in Section 2(b) as under :-