Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (7) TMI 679

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nterest; (iii) grant such other reliefs this honourable court deems fit in the circumstances of this case including an order as to costs, in the interest of justice and equity. Petitioner is registered transport contractor and commission agent and it undertakes transportation of goods from Mangalore to various destination in India. M/s. Gulmarg Agencies, Attavar, Mangalore, on September 7, 1995 booked 138 bags of arecanuts for transporting the same to Junagadh in the State of Gujarat. The consignor tendered all the valid documents including the bill of sale, delivery note in form 39, etc., at the time of booking. The petitioner dispatched the said arecanuts in a goods vehicle bearing registration No. KA.19/6849 on September 7, 1995 it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dated October 20, 1997 dismissed the appeal filed by the petitioner. But however observed that, since the penalty imposed has been set aside, the concerned parties are entitled for all consequential reliefs and further observed that, it is open to the petitioner to approach the concerned authority for the release of ten bags of supari which was unloaded for the security of due payment of penalty amount in pursuance of the impugned order of the fifth respondent. In the light of the order of the Tribunal, petitioner made a letter to fourth and fifth respondents to release ten bags of supari in terms of representation dated April 30, 1998 as at annexure C. An endorsement has been issued in terms of annexure D. Subsequent representation was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etitioner. Those ten bags have not been returned to the petitioner. The Tribunal on the facts of the case has rightly observed that it is open to the petitioner to avail the remedy with regard to ten bags of supari in his order. The petitioner in the light of the order by the Tribunal has chosen to make several representations and those representations have been rejected. At this stage it is not possible for the State to return ten bags of supari. On the facts and circumstances of this case, I deem it proper to issue a direction to the State Government to refund the value of the amount of ten bags of supari within four weeks from the date of receipt of a copy of the order taking into consideration the price prevailing on the date of unlo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates