2014 (7) TMI 886 - HC - VAT and Sales Tax

Locus standi - Seizure of equipment - Violation of principle of natural justice - Hearing opportunity not given - petitioner claims to be the financier of an excavator which was purchased by the fourth respondent - Held that - As far as the plea of the petitioner that orders are vitiated for the reason that the petitioner was not heard in the matter is concerned, I am of the view that in a proceedings under section 47(2) of the Act, the registered owner of the vehicle or the owner of the consignment in question alone are liable to be heard. If that be so, these orders do not call for interference on the ground that the petitioner has not been heard in the matter. - Decided against the petitioner.

Summary

The petitioner, a financier of an excavator seized by sales tax authorities, approached Kerala High Court seeking release of the vehicle and quashing of orders passed without hearing the petitioner. The court ruled that in proceedings under section 47(2) of the Act, only the registered owner or owner of the consignment should be heard, not the petitioner. The court disposed of the writ petition, stating that parties must comply with existing orders for the vehicle's release.