K. RAJENDRAN Vs. THE DEPUTY COMMISSIONER

JUDGEMENT

(1.) THE detention of the vehicle bearing No. TN 37BS 1814 belonging to the petitioner made him to approach this Court contending that, it is unauthorised and without any factual or legal basis. It is stated that, the vehicle bearing No. TN 37BS 1814 was purchased by the petitioner from the previous owner by name P. Muthurathinam and necessary change in ownership was entered in the RC book. Earlier, the vehicle was in the registered ownership of one Azhagan in the year 2011. It was transferred to one Mr. Nagarajan and thereafter to one Shanti, from whom it was purchased by Mr. P. Muthurathinam on 2.09.2013. The petitioner became the owner of the vehicle only on 28.4.2014.

(2.) WHEN the petitioner was transporting some goods on the strength of valid documents, the said vehicle which was being driven by the petitioner himself was intercepted by the 2nd respondent issuing Ext. P4 notice stating that the vehicle and goods will be released after obtaining clearance certificate from the Deputy Commissioner, Palakkad. Because of the detention of the vehicle, much loss and hardships were caused to the petitioner. The consignor made alternative arrangements and the goods were released by the respondents, however detaining the vehicle. The petitioner was given to understand that the vehicle was detained, also with reference to Ext. P5 Circular bearing No. 5/2013 dated 15.4.2013, because of the arrears of tax to be cleared by some of the dealers who transported the goods earlier, making use of the vehicle, now belonging to the petitioner. A copy of the relevant proceedings dated 11.2.2013 issued by the Commercial Tax Officer, first Circle, Palakkad, to the Inspecting Assistant Commissioner, Commercial Tax Check Post, Walayar has been produced as Ext. P6, referring to the transactions. Since the attempt made by the petitioner to have the vehicle released turned to be futile, he is before this Court by way of this writ petition.

(3.) A statement has been filed by the second respondent; paragraphs 2 and 3 of which read as follows: