M MOHAMMED Vs. STO

JUDGEMENT

(1.) In this writ petition under Art.226 of the Constitution Mr. T.S. Krishnamoorthy Iyer learned counsel for the petitioner, challenges the proceedings taken as against the goods conveyed by him in a lorry KLT 1747 by the respondent in these proceedings on 9-9-1959.

(2.) According to the petitioner, after purchasing the goods in question he has been transporting them in the lorry in question from Trivandrum to Nedumangad and that on the said day in the afternoon, the said lorry was checked by the Sales Tax Officer in question and the goods were also seized and taken to the Fort Police Station.

(3.) It is the further case of the petitioner that on coming to know about this matter he went to the Police Station where the lorry had been parked with the goods and attempted to satisfy the respondent Sales Tax Officer who, according to him, was present at the Station by producing the necessary bills regarding the ownership of goods and also of the non liability of the goods for payment of sales tax under the Act. It is further averred that the Sales Tax Officer demanded a payment of Rs. 1049-12 nP. towards penal tax and compounding fee and there was a threat of confiscation if the amount was not paid and, therefore, in consequence the amount was paid and goods were got released.