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2015 (12) TMI 1339

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..... Pleader (Tax) ORDER Petitioner has filed this writ petition praying for a direction to the first respondent to call for the records on the file of the first respondent in G.D.No.3604 dated 12.11.2015 and quash the same and direct the 1st respondent to release the goods along with vehicle No.TN 34 U 6419 dated 12.11.2015. 2. The case of the petitioner is that the petitioner who is a registered .....

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..... oluntarily sent the driver of the vehicle to get the seal in the said document. On noticing that no such seal was affixed, the detention order came to be passed by the authorities, against which the petitioner is before this Court. 4. According to the learned counsel for the petitioner, there is no evasion of tax noticed by the authorities at any point of time since the transaction is interstate .....

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..... the detention is proper, so as to collect the genuine tax from the petitioner. 6. I have heard both sides. 7. It is brought to the notice of this Court that the goods transported from Gujarath already reached the destination of the petitioner's factory at Pondicherry and the petitioner who received the goods voluntarily appeared before the authority for obtaining necessary seal in the transp .....

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..... hever is greater, and (b) in other cases, a sum of money not exceeding rupees two thousand." 9. As per the above section, since there is no evasion of taxes mentioned in the impugned order, the authority is entitled to collect Rs. 2000/- only from the petitioner. Hence, in the interest of justice, the petitioner is directed to pay a sum of Rs. 2,000/- (Rupees two thousand only) for the purpose .....

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