Telangana High Court
WP/24234/2006 of M/s.Shah Motilal Suresh Kumar, Vs Deputy Commercial Tax Officer-III, on 27 December 2006
COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY THE TWENTY SEVENTH DAY OF DECEMBER TWO THOUSAND AND SIX PRESENT THE HON’BLE SRI JUSTICE J.CHELAMESWAR and THE HON’BLE SRI JUSTICE D. APPA RAO W.P.No. 24234 of 2006 Between:- M/s. Shah Motilal
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction)
WEDNESDAY THE TWENTY SEVENTH DAY OF DECEMBERTWO THOUSAND AND SIX
PRESENT
THE HON’BLE SRI JUSTICE J.CHELAMESWARand THE HON’BLE SRI JUSTICE D. APPA RAO
W.P.No. 24234 of 2006
Between:-
M/s. Shah Motilal Suresh Kumar,
Hyderabad.
..Petitioner
And
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. The Deputy Commercial Tax Officer,Anantapur.Anantapur.
..Respondents
ORDER (Per JC,J) :
This writ petition is filed with a prayer as follows:
“To declare the action of the respondent in detaining600 bags of skimmed milk powder covered by invoiceNo.106 Challan No. MP 255 dated 28-0-8-2006 forRs.17,55,000/- dated 05-10-2006 vide detention NoticeNo.5497 as illegal and contrary to law and consequentlyset aside the detention notice issued by the respondentdated 05-10-2006 and dated 10-10-2006 or in alternativeinterdict the Respondent from proceeding with the sale ofseized stocks until completion of enquiry in pursuance ofnotice No.5497 dated 16-11-2006 initiated under Section 45(7) (b) of the Act.”
2. It may not be necessary to go into the factual details ofthe case in detail except stating that the petitioner is a registereddealer under A.P. VAT Act, dealing in dairy products. He claims tohave purchased 600 bags of skimmed milk powder 25 kgs eachfrom Utter Pradesh and Rajasthan. The goods delivered to thetransporter. The said goods were intercepted by the respondentherein and subsequently detained on the allegations of certainirregularities in the documents accompanying the goods dated 05-10-2006. Hence, the present writ petition.
3. At the stage of admission, the learned GovernmentPleader for Commercial Taxes, on obtaining instructions, statedthat the respondent does not propose to dispose of the seizedgoods until the final decision is taken by the respondent inaccordance with law pursuant to the seizure of the goods.
4. In the circumstances, we do not see any reason to grantany relief as prayed for. The Writ Petition is disposed of at the admission stage directing the respondents to take a final decisionin accordance with law and until such a final decision is taken, thegods in question shall not be disposed of. No costs.
______________________
J.CHELAMESWAR,J
______________________
December 27, 2006 D.APPA RAO,J
KVR