P R P GRANITES Vs. CHECK-POST OFFICER/ASSISTANT COMMERCIAL TAX OFFICER PUZHAL CHECK-POST INCOMING CHENNAI

JUDGEMENT

(1.) AFTER notice, W. P. M. Ps. are listed for orders. On consent, the main writ petitions are taken up for consideration. The writ petitions are filed for issuance of a writ of certiorarified mandamus to quash the proceedings of the respondent dated August 16, 2003 in G. D. Nos. 1329, 1330 and 1331/2003-2004 and direct the respondents to release the vehicles, viz. , Tata Hitachi Model Ex. 300 LCH hydraulic excavators with granite buckets and kits loaded on truck No. PBK 9321 and covered by Sale Invoice No. 12000637 dated July 29, 2003, truck No. HR. 38d 6404 and covered by Sale Invoice No. 12000638 dated July 29, 2003 and truck No. GJ 6v 6621 and covered by Sale Invoice No. 12000639 dated July 29, 2003 respectively.

(2.) THE case of the petitioner is that the petitioner purchased three Tata Hitachi Model Ex. 300 LCH hydraulic Excavators with granite bucket and kit from Telco Construction Equipment Company Limited, Jamshedpur and transported the same in trucks to their place of business at Madurai as the petitioner is the granite quarry owner and excavating and exporting granite blocks to foreign countries. At the time of transportation, the Check-post Officer, the respondent herein on August 16, 2003 intercepted the trucks and detained the three excavators on two grounds : (i) that the bill of sale/invoice is not borne by TNGST and CST Registration numbers of the petitioner herein; and (ii) that the consignment attracts liability of entry tax at the rate of 13 per cent under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.

(3.) IT is admitted by the learned counsel for the department that the petitioner is a registered dealer under the TNGST and CST and having the registration number in currency. The same is produced before the court and also annexed at page Nos. 10 and 11 of the typed set of papers. Hence, the first grounds cannot hold good for detaining the goods.