Hon'ble Prakash Krishna,J.
Heard Sri Krishna Agrawal, learned counsel for the appellant and Sri Shambhu Chopra appearing on behalf of the respondent.
The appeal is admitted on following substantial questions of law:
"(i) Whether, interest of Rs.16,398/- Under Section 234-A is liable to be deleted as the amount of Rs.4,90,899/- allegedly belonging to the appellant stood seized by the department on 31.5.90 and appropriated vide order dated 23.11.90 Under Section 132(5) of the Act?
(ii) Whether, interest of Rs.1,31,184/- Under Section 234-B is liable to be deleted as the amount of Rs.4,90,899/- allegedly belonging to the appellant stood seized by the department on 31.5.90 and appropriated vide order dated 23.11.90 Under Section 132(5) of the Act?"
The name of Sri Shambhu Chopra be shown as counsel for the respondent in the cause list, whenever the case is listed next.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 10.4.2012 MK/