(A.K. Sikri and S. Abdul Nazeer, JJ.)
Union of India and Others _________________________ Appellant(s);
v.
Make My Trip (India) Pvt. Ltd. _____________________ Respondent.
Civil Appeal No(s). 8080/2018, decided on January 23, 2019
With
C.A. No. 8081/2018 & C.A. No. 8082/2018
The Order of the court was delivered by
Order
1. Heard learned counsel for the parties at length.
2. The issue is as to whether the power of arrest under Section 91 of the Finance Act, 1994 (‘the said Act’) can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act. The High Court has decided, after detailed discussion, that it is mandatory to follow the procedure contained in Section 73A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91. We are in agreement with the aforesaid conclusion and see no reason to deviate from it.
3. Accordingly, these appeals are dismissed.
Civil Appeal No(s). 8080/2018
Union of India & Ors ____________________________ Appellant(s)
v.
M/s. Make My Trip (India) Pvt. Ltd ________________ Respondent
(list on the week commencing 11.09.2018 within first ten matters on Board vide court’s order dated 02.08.2018)
With
C.A. No. 8081/2018 (XIV)
C.A. No. 8082/2018 (XIV)
Date: 23-01-2019 These appeals were called on for hearing today.
(Before A.K. Sikri and S. Abdul Nazeer, JJ.)
For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv.
Mr. Rupesh Kumar, Adv.
Ms. Nisha Bagchi, Adv.
Mr. Ritesh Kumar, Adv.
Mr. B. Krishna Prasad, AOR
Mrs. Anil Katiyar, AOR
For Respondent(s) Mr. V. Sridharan, Sr. Adv.
Mr. L. Badri Narayanan, Adv.
Mr. Aaditya Bhattacharya, Adv.
Mr. Yogendra Aldak, Adv.
Mr. Manish Rastogi, Adv.
Mr. Victor Das, Adv.
Ms. Apeksha Mehta, Adv.
Mr. R. Parthasarathy, AOR
Mr. Praveen Swarup, AOR
UPON hearing the counsel the Court made the following
ORDER
4. The appeals are dismissed in terms of the signed order.
5. Pending application(s), if any, stands disposed of accordingly.
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