9911796707
TMI Blog2001 (4) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... Post- Detained the lorry AP 02-T-3445 transporting 125 bags of castor seed worth Rs. 1,03,950 at Gooty Check-post relating to M/s. Revathi Trading Corporation, Anantapur-Detention orders passed. Ref: 1. Statement of Sri M. Siva Prasad, custodian of the goods in lorry No. AP 02-T-3445, dated March 30, 2001. 4. Detention notice of the check post dated March 30, 2001. 5. Deputy Commissioner (CT), Kurnool, Ref. No. B2/164/2000. ORDER: M/s. Revathi Trading Corporation, Anantapur, are transporting 125 bags (9,450 Kgs) of castor seed worth of Rs. 1,03,950 in lorry No. AP 02-T 3445 from Palthur Village to Hyderabad as per way bill No. 0340524, dated March 29, 2001. The Lorry was stopped at Gooty Check Post on March 30, 2001 at 3.00 a. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to detain the goods vehicle is that the third respondent herein has received a telephonic communication that the petitioner-corporation are in arrears of Rs. 6 lakhs during the assessment year 2000-2001 and instructing the third respondent to detain the goods till the dealer pays the tax in full or till he produces the tax clearance certificate from the concerned Commercial Tax Officer. In the affidavit filed in support of the writ petition, the petitioner-corporation has specifically stated that it is not in arrears for the year 2000-2001 and therefore the detention of the vehicle is totally unauthorised. It is also contended in the writ petition that the very seizure and detention of the vehicle is one without jurisdiction and in violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is that the petitioner is indulging in clandestine business in castor seeds thereby evading huge amount of sales tax to the department." 4.. The first respondent has the audacity to swear to the fact that he received a telegram from the Deputy Commissioner, C.T., Kurnool, dated March 24, 2001 directing him to detain the goods vehicle of the petitioner without disclosing the contents of the telegram. In para 4, it is further stated that the petitioner is indulging in clandestine business in caster seeds and is evading huge amount of sales tax to the respondents. It is necessary to state that the above averment made in para 4 of the affidavit is an improvement to what is stated in the impugned proceeding. None of these allegations do f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected to be furnished under sub-section (3) as long as may reasonably be necessary: Provided that no such goods shall be detained by the said officer for more than three days except with the permission of the next higher authority." 5.. Further more, the impugned proceeding is also vitiated on account of the first respondent acting under dictation. Neither the second respondent nor the third respondent is the donee of the power conferred by the statute in sub-section (6) of section 29 of the Act. The power conferred upon the first respondent who is the donee of the power under sub-section (6) should be exercised independently, and he cannot surrender his discretion to the dictates of either the second respondent or the third respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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