9911796707
TMI Blog2007 (7) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... r affidavits have been exchanged. The petitioner is a city booking agency at Hapur, District Ghaziabad. It appears that certain consignments of goods amenable to the trade tax were received in Hapur and were released by the petitioner from the petitioner's agency office to the persons carrying counterfoil of the goods receipts, against which such goods are normally released by railways. Later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat normally neither the petitioner as city booking agency nor the railways, carrying goods or parcels, deliver such goods or parcels at the residence or place of business of consignee. Such goods are normally released (i) by the railway at the railway station or parcel office and (ii) by city booking agency at their office to the person appearing at the office for taking delivery along with good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7) to the writ petition) is quashed. If the Trade Tax Department desires to place further checks for further, it can consider opening of the check-posts at the city booking agency just like check-posts available outside the railway station; or consider requiring consigners to furnish address proof of consignee along with consignment at the time of booking goods with the railways for avoiding pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
