SRINIVASA TRADERS Vs. THE DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WITH the consent of both sides, this Writ Petition is taken up for final hearing at the admission stage itself.

(2.) THE petitioner has filed this writ petition praying for issuance of writ of certiorarified mandamus, to quash the Show Cause Notice for composition of offence dated 04.11.2014 and consequential Draft Compounding Notice dated 08.11.2014.

(3.) THE learned counsel for the petitioner submitted that the vehicle was transporting 23000 litres of Lubricants Neutral oil from Navi Mumbai vide Invoice No. 0064 dated 31.10.2014 to be delivered at Mahe and that the goods were accompanied by Goods Way Bill dated 31.10.2014. The consignment was also accompanied by transit pass in Form VAT 530 issued by Karnataka Government. The learned counsel further submitted that the consignment was transported by proper documents and the driver of the Truck has entered into Sidco, Sundarapuram, for collecting pending freight charges from the customer. Therefore, merely because the driver of the vehicle went to Sidco en route, cannot be a ground to doubt the genuineness of movement of the goods, which were accompanied by proper documents.