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The owner of a vehicle claims that he did not have notice of the confiscation proceedings in respect of his vehicle. In the facts of the present case, it appears that, the petitioner as the owner was well aware of the confiscation proceedings.In such circumstances, it cannot be said that, the petitioner was without any notice of the confiscation proceedings. At this stage, it would not be appropriate for a Writ court to intervene any further at the behest of the owner of the vehicle.

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Validity of SCN — The notice for confiscation was issued to the driver of the vehicle. The owner of a vehicle claims that he did not have notice of the confiscation proceedings in respect of his vehicle. The petitioner as the owner was well aware of the confiscation proceedings. The petitioner claiming that the proceedings stand vitiated by lack of notice to the petitioner. The driver of the vehicle was given notice to the confiscation proceedings. He participated in such confiscation proceedings. Thus, it cannot be said that, the petitioner was without any notice of the confiscation proceedings. Writ petition dismissed. — Jaspal Singh Vs. Assistant Commissioner Of State Tax [2018] 3 TAXLOK.COM 033 (Cal)