2011 (8) TMI 1109 - HC - VAT and Sales Tax

Summary

Issues involved: Release of goods detained under Punjab VAT Act, 2005 and imposition of costs on the officer.

The judgment addresses the issue raised by the petitioner's counsel regarding the non-release of goods detained under the Punjab VAT Act, 2005 despite provisions for release on furnishing surety. The State's counsel acknowledged the need for the goods to be released upon furnishing surety.

The petitioner's counsel highlighted previous instances where similar orders were passed by the same officer, leading to unnecessary harassment and litigation. Referring to past cases, it was argued that costs should be imposed on the officer for not rectifying his approach despite previous reprimands.

In response, the State's counsel defended the officer's actions, stating that he was acting in the best interest of the State and was considered an honest officer.

After considering the arguments from both sides, the court found the officer's conduct to be indefensible, leading to the State conceding the relief sought by the petitioner. Consequently, the officer was ordered to bear the costs of Rs. 25,000, initially paid by the State but to be recovered from the officer personally.

The judgment concluded by disposing of the writ petition in light of the above considerations.