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TMI Blog2016 (3) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ent authorities had infact decided to detain the goods in terms of Section 26(6), but it was on account of the petitioner’s persuasion that he was a local trader that the goods instead of being detained were ordered to be released to him on ‘sapurdari’. Prior to doing so, statement of the driver as also Sh.Ved Parkash were duly recorded by the concerned officer. Thus, it is more than established that the procedure, as envisaged under Section 22(6) & (7) of the Act, has been duly followed. Also, petitioner has failed to produce the bills or any other document before this court whereby it could be inferred that he had paid the requisite tax. Having failed to do so, the decisions rendered by the authorities below have not to be interfered wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal before the first appellate authority, which came to be dismissed for want of pre-requisite deposit of 50% of the amount. 6. This order was assailed by the petitioner by filing by filing an appeal before the H.P.Tax Tribunal, Dharamshala, before whom petitioner again failed to show any bills or other documents, resulting in dismissal of the appeal. It is against these decisions that the petitioner has filed the instant writ petition. 7. Respondents have filed their reply and have supported the orders passed by the authorities below and have prayed for dismissal of the writ petition. We have heard the learned counsel for the parties and have gone through the records of the case. 8. Sh.S.C.Sharma, learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) The owner of person-in-charge of a (goods carriage) or vessel shall carry with him a (good carriage) record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods, meant for the purpose or trade as are being carried in the (goods carriage) or vessel, as the case may be, and produce the same before an officer in-charge or a check post or barrier or any other officer not below the rank of Excise Taxation Inspector checking the vehicle or vessel at any place. (4)The owner or person-in-charge of a (goods carriage) or vessel entering the limits of State limits shall also give in triplicate a declaration containing such particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for trade and are not covered by proper and genuine documents as mentioned in sub section (2) or sub section (4) as the case may be, or that the person transporting the goods is attempting to evade payment of tax due under this Act, he may, for reasons to be recorded in writing and after hearing the said person, order the unloading and detention of the goods, for such period as may reasonably be necessary and shall allow the same to be transported only on the owner of goods or his representative or the driver or other person incharge of the goods, vehicle or vessel on behalf of the owner of the goods furnishing to his satisfaction a security or executing a bond with or without sureties for securing the amount of tax, in the prescribed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se on the owner of the goods a penalty not exceeding one thousand rupees or twenty per centum of the value of the goods, whichever is greater, and in case he finds otherwise he shall order the release of the goods. 13. The records reveal that during inspection carried out on 1.5.1995 it was found that goods without bill or form ST XXVI-A were being carried in two trucks and neither the driver nor the petitioner could satisfy the authority regarding the same being tax paid goods. It is also borne out from the record that the respondent authorities had infact decided to detain the goods in terms of Section 26(6), but it was on account of the petitioner s persuasion that he was a local trader that the goods instead of being detained were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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