RAJINI Vs. SALES TAX INSPECTOR

JUDGEMENT

(1.) Ext. P3 issued by the Sales Tax Inspector, Chittoor is under challenge, being a notice issued under S.29A(14) of the Kerala General Sales Tax Act. It is admitted that a consignment of grocery articles had been intercepted by the officer, on 26.2.2001, while being carried by vehicle No. TN65A / 2293. The documents showed the goods as consigned by Sree Sai Stores, Kanakampara of Palakkad District to trader at Kecheri, Thrissur. The interception is admitted, and the petitioner had submitted that it was a case wherein the goods were to be released after collecting security as envisaged under S.29A(2) of the Act. By an interim order, the onions which were being carried, being not taxable, had been directed to be released. The question is whether there was justification on the part of the Department in proceeding with confiscation under S.29A(14) of the Act.

(2.) The report showed physical variations from the details given by the bills accompanying them. The driver admitted that the loading had been done at Pollachi, Tamil Nadu, and he had chosen a route, circumventing the check post as per instructions.

(3.) Sri. N. Muraleedharan Nair, counsel for the petitioner, submitted that the interception amounted to violation of rights envisaged under Art.301 of the Constitution. He also submitted that the statement of the driver was procured under threat, and there was no bogus documents, as the petitioner was a registered dealer and even if there was violation, it justified only imposition of penalty and no other proceedings.