GRASIM INDUSTRIES LIMITED Vs. SALES TAX OFFICER

JUDGEMENT

(1.) The Petitioner Company is engaged in the business of export of castor oil. It feels aggrieved by the order dated 7-8-2000 (Annexure A/7) issued by the Sales Tax Officer, Flying Squad, Unit-3, Ahmedabad (respondent No. 1) whereby the delivery of cargo stored with the Handling Agent of the Company, namely, Naranbhai P. Patel (E) Private Limited at Kandla Port, has been ordered to be stopped for shipment.

(2.) After approaching this Hon'ble Court and during the pendency of this Petition, it is now reported that the cargo has been allowed to be delivered and it has been cleared for shipment. The grievance of the petitioner, however, remains in view of the impugned general instructions (Annexure A/14) issued on 26-9-2000 by the above mentioned Sales Tax Officer to the Handling Agent of the Company above named, directing him not to release the stored quantity of castor oil for export, to the petitioner and other parties, without instructions from the Sales Tax Authority who has issued the general instructions.

(3.) The Sales Tax Officer (respondent No.1) has filed a reply affidavit to justify the impugned action and states that the same has been taken in exercise of powers under Section 59(5A) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as `the Act'). The relevant part of the impugned order dated 7-8-2000 (Annexure A/7) issued by the Sales Tax Officer to the Handling Agent of the Petitioner Company at Kandla Port reads as under:-