SREE VINAYAKA ROADWAYS Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) SUBJECT-matter of this writ petition is non-release of certain goods, which were seized by the officials of the Commercial Taxes Department, while the goods were in transit.

(2.) WRIT petitioner is a person claiming to be the manager of M/s. Shree Vinayak Roadways, Isanpur-Narol Highway, Isanpur, Ahmedabad, who has sought for issue of a writ of mandamus to direct the respondent to release forthwith the goods that were attached by the respondent under the proceedings dated July 24, 2004 (annexure C). WRIT petitioner has also sought for costs of the writ petition.

(3.) IT appears, the petitioner had preferred an appeal under Section 62(1) of the Act, as it was found that the authority which had unreasonably and without justification, detained the goods without releasing the same even after payment of the penalty, etc. The Joint Commissioner of Commercial Taxes, who heard the appeal, in terms of his order dated November 7, 2006 (annexure D) allowed the appeal, set aside the order of attachment and also the notice served on the petitioner for recovery of arrears of the fictitious assessee, who is the consignee and disposed of the appeal on such findings and conclusion.