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Officer authorised under sub-section (2) of section 76 of the Act has the power to affix seal

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Power of Officers — Against confiscation of the warehouse of the writ applicant, petition is filed Petitioner questioning of authorisation of officer who affixed seal on the warehouse whereas as per respondents this officer was authorised under sub-section (2) of section 76 of the Act. Competent authorities is to look and decide the application of the petitioner if submitted under section 76(6) for releasing of the goods so seized on the provisional basis upon execution of a bond and furnishing of security. — Mohmmad Hanif Mohmmad Ismail Shaikh Vs. Commissioner State Taxes [2019] 14 TAXLOK.COM 041 (Gujarat)