Transport of gold was with an intention to evade tax or not needs to be appreciated by Statutory authority: HC

Kamalesh Sen Vs Assistant State Tax Officer (Kerala High Court) It is noticed from Ext.P8, that the respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, especially in the light of the fact that, petitioner was not in possession of any documents contemplated under law. Whether the transport of gold was with an intention to evade tax or not is a matter which requires appreciation of disputed facts and hence the statutory auth...