9911796707
TMI Blog2023 (3) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned on the documents and that the required information had not been generated at any Information Collection Centre (ICC) in the State of Punjab but on perusal of the written statement, it is crystal clear that except the allegation that the maximum retail price (MRP) printed on the boxes containing fire works was more than the price mentioned in the invoices from which it appeared that the goods were undervalued, no other objection had been taken by the respondents to justify detention of the vehicle as well as the seizure of the goods. It is well settled proposition of law that undervaluation of seized goods in transit cannot be a ground to confiscate the goods and the vehicle. There cannot be any mechanical detention of a consignment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents to release the truck bearing No.HR-22-GA 0195 (for short 'the truck') along with the goods and not to pass any assessment order. 2. The brief facts of the case relevant for the disposal of this writ petition are that the petitioner is proprietor of firm M/s Anil Traders which is registered under the Punjab General Sale Tax Act, 1948 as well as under Central Sales Tax Act, 1956. His firm is dealing in the business of sale and purchase of fire works and is having a valid licence. On 24.07.2006, the truck was coming from Kishangarh (Rajasthan) to Dhuri while carrying fire works/goods of the firm of the petitioner. The said truck was stopped by the authorities of respondents at Melhan Chowk, Moonak barrier and the driver w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 and 16 of the constitution of India? 3. The respondents filed joint written statement admitting therein that the vehicle was got stopped and the goods kept therein were checked by Excise Taxation Officer, Mobile Wing, Patiala on 24.07.2006. The detention order was passed by the respondents because rate of goods as mentioned in the bills produced by the driver was found to be lesser than the rates printed on the boxes of the fire works which appeared to be a valid reason for detaining the goods. The physical verification was also required as there was suspicion that the quantity of the goods was more than mentioned in the bill. It was also submitted that the petitioner had remedy of getting the goods released against security whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned notice, a copy of which has been kept on record, it is revealed that the same had been issued on the grounds that the documents appeared to be suspicious and needed verification; that the goods needed physical verification and appeared to be undervalued; that VAT number was not mentioned/wrongly mentioned on the documents and that the required information had not been generated at any Information Collection Centre (ICC) in the State of Punjab but on perusal of the written statement, it is crystal clear that except the allegation that the maximum retail price (MRP) printed on the boxes containing fire works was more than the price mentioned in the invoices from which it appeared that the goods were undervalued, no other objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
