1985 (3) TMI 237 - HC - VAT and Sales Tax

Summary

Issues:
Incorrect description of goods in transit form leading to seizure of goods by Sales Tax Officer.

Analysis:
The petitioner, engaged in the transport business, transported tea consignments from Calcutta to Amritsar using a truck. At the Naubatpur check post, the driver mistakenly mentioned motor parts instead of tea in form 34. The Sales Tax Officer corrected the error but the driver left without correcting the other copies. Subsequently, the goods were seized in Bulandshahr by the Sales Tax Officer, alleging misdescription. The petitioner filed applications for release of goods which were dismissed. The writ petition sought quashing of the dismissal orders and a mandamus to release the seized goods.

The High Court found that the goods being transported were tea, not motor parts as erroneously described in form 34. The Sales Tax Officer confirmed the correct nature of the goods and rectified the mistake in his copy of the form. The Court held that the seizure of goods based on the misdescription in form 34 was unjustified. Despite the driver's failure to correct all copies of the form, the Court ruled that the seizure was unwarranted. The Court ordered the release of the goods without requiring any security, allowing them to continue to their destination.

In conclusion, the writ petition was allowed, and the order for seizure of the goods was quashed. The respondents were directed to release the goods without any security requirement. No costs were awarded in the matter. The Court instructed that a copy of the order be provided to the petitioner's counsel within three days upon payment of usual charges.