(1.) Since the controversy and facts involved in the aforesaid connected writ petitions are the same, therefore, they were heard together and are being decided by a common order with the consent of the parties.
(2.) We had heard Sri Vinod Kumar Upadhyay, Senior Counsel, assisted by Sri Ritvik Upadhyay in Writ Tax Nos. 619 of 2018 and 618 of 2018 and Sri Shubham Agrawal, learned counsel for the petitioner in Writ Tax Nos. 659 of 2018 and 1528 of 2018 and Sri C.B. Tripathi, learned counsel for the respondents. For the sake of convenience, facts of Writ Tax No. 619 of 2018 are being adverted to.
(3.) The present petition has been filed by the petitioner challenging the entire search and seizure operation carried out by the respondent nos. on 13th and 14th March, 2018 at the factory premises of the petitioner-company situate at Sumerpur, District Hamirpur, Uttar Pradesh as being illegal, arbitrary against the mandatory provisions of law and as a colourable and mala fide exercise of statutory powers.