TIRUPATI ENTERPRISES Vs. STATE OF GUJARAT AND ORS.

JUDGEMENT

(1.) Rule. Mr. Hardik Vora, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents.

(2.) Having regard to the urgency of the matter and the nature of the controversy involved in the present case, the matter is taken up for final hearing today.

(3.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the seizure memorandum dated 31.3.2016 issued by the Commercial Tax Officer, (3), Vadodara whereby he has detained the truck bearing No. GJ -1 -CX -8931 and seized the goods of the petitioner.