The Bombay High Court (HC), in a recent ruling, rejected the affidavit produced by the Customs Officer.
The Bombay HC was satisfied that the respondent Surgive Mehra may not even have read the affidavit before signing it, as it begins by stating that he works as the Principal Commissioner in the Customs Commissionerate in Jodhpur (Preventive), Jaipur Headquarters, dated 27-08-2024.
Essential Training for Tax Professionals: Know Your Sections!, Click here
It was observed by the court that an endorsement has not been made by the notary public that it has been signed before the above-mentioned entity as there has been no entry of the notarial register in the affidavit to satisfy that the respondent had appeared before the notary public and signed.
The court further observed that Mr. Surgive Meena had not answered the points that had been directed by the Court in paragraph 3 of the order of the Bombay High Court on the order dated 20-08-2024.
The Bombay High Court Bench, comprising of Justice Jitendra Jain and Justice K.R. Shriram, rejected the affidavit produced before it by the respondent because the affidavit was full of inconsistencies such as lack of identification by the notary public and conflicting statements about the officer’s position.
The bench, due to the requests made by the counsel on behalf of the respondent, did not issue a contempt notice to Mr. Surgive Meena and was awarded one more opportunity to file an affidavit. He was directed to appear personally before the court associate within one week and affirm the affidavit. Failure to comply with the above direction will lead to the court imposing costs on Mr. Surgive Meena, which shall be recovered from his salary.
Essential Training for Tax Professionals: Know Your Sections!, Click here
The court held that Mr. Surgive Meena should affirm the copy and serve it by 20-09-2024.
The court allowed the petitioner in this case to use the affidavit to show any contradiction in subsequent affidavits to be filed.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
