COMMERCIAL TAX OFFICER Vs. P A ABDUL SALAM

JUDGEMENT

(1.) Appeal is filed by the State against the conditional release order issued by the learned single Judge. Since the Respondent is a registered dealer, we do not think there is any need to modify the conditions imposed by the learned single Judge. However, since there is denial of the allegations contained in the notice about the excess load transported or the declared load, an inspection has to be done for verifying the actual quantity under transport, so that controversy is settled by physical verification and not through arguments later. In the circumstances, writ appeal is disposed of directing the Appellant to immediately arrange for inspection of the goods before transportation. Since the cargo is plywood, physical verification should be tried without unloading and if at all unloading is required, by partial unloading. The Respondent or his representative also will be present for the physical verification and the inspection report will be signed by both the parties. The inspection should be done tomorrow itself and the vehicle with the goods should be released on compliance of the conditions in terms of the judgment and after physical verification as above. If Respondent accepts the quantity alleged, he will file such a statement before the officer so that goods could be released without measurement. If measurement is required, cost (cooli charges) will be met by the Respondent.