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TMI Blog2017 (3) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, when going out of the State. That apart, vehicle numbers in Form-IV issued by the Rubber Board have been tampered. Further, the time schedule fixed in the transit passes have not been adhered to and the goods did not pass through the designated check posts as mentioned in the transit passes - petition dismissed - decided against petitioner. - Writ Petition Nos.3450 & 3451 of 2005 and W.M.P.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le number, which is transporting the goods, the check post through which the vehicle will exit the State of Tamil Nadu and the time within which the vehicle should move out of the State of Tamil Nadu. The Registration Numbers of the vehicles, which had been mentioned in the transit passes, are registered in the State of Kerala. But, however, the petitioner has altered the vehicle numbers in Form-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndhra Pradesh registration number, and in the said vehicle the goods had been transported and the goods have now reached the respective destinations and taxes have been paid in the respective states. 5. This contention raised by the petitioners before the Assistant Commissioner of Commercial Taxes, Enforcement North, was not accepted and by the detailed orders, dated 24.12.2014, the petitions f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass through the designated check posts as mentioned in the transit passes. 7. In such circumstances, this Court, exercising jurisdiction under Article 226 of the Constitution of India, would not examine the factual findings recorded by respondents 1, 3 and 4, as if acting as a third appellate authority over the respondents. Therefore, the findings of fact recorded by the respondents call for no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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