RAJ GLASS & PLYWOODS AND ORS. Vs. THE ASSISTANT COMMISSIONER (CT), OPPANAKARA STREET ASSESSMENT CIRCLE AND ORS.

JUDGEMENT

(1.) THERE are two writ petitions. Writ Petition No. 18409 of 2015 is filed by M/s. Raj Glass & Plywoods represented by its Proprietor Mr. Kiran Kumar Jain, Coimbatore challenging the impugned goods detention notice in GDR No. 26323/2014 -15 dated 18.6.2015 issued by the Commercial Tax Officer, Enforcement -Roving Squad -I, Coimbatore and to quash the same as illegal and against the provisions of the Act. Writ Petition No. 18410 of 2015 is filed by M/s. M.P. Agency represented by its Proprietor Mr. M.S. Maranadu, Madurai challenging the impugned goods detention notice in GDR No. 82/2015 -16 dated 18.6.2015 issued by the Deputy Commercial Tax Officer, Checkpost Officer, K.G. Chavady (incoming), Coimbatore and to quash the same as illegal and against the provisions of the Act.

(2.) LEARNED counsel for the petitioners, assailing the impugned orders, submitted that M/s. Raj Glass & Plywoods, a registered dealer on the files of the Assistant Commissioner (CT), Oppanakara Street Assessment Circle, Coimbatore with TIN No. 33451861856 and CST No. 280192, being engaged in the business of buying and selling of glass and plywoods and allied products, in the course of business, placed an order for supply of glass with one M/s. Kothari Impex having address at Sukrawarpettai, Coimbatore. The said M/s. Kothari Impex procured the order of the petitioner from the main distributor at Chennai, namely, M/s. S.N. Traders. Invoice also was raised by M/s. S.N. Traders, Chennai on M/s. Kothari Impex, Coimbatore and the goods with the said invoice moved from Chennai through a vehicle bearing Registration No. TN 20 BM 1042, however, the same were intercepted at Neelambur by the Commercial Tax Officer, Enforcement, Roving Squad -I, Coimbatore on 18.6.2015 at 11 p.m., only on suspicion that the driver of the vehicle was also in possession of another invoice raised by the petitioner in the name of one M/s. Lakshmi Glass & Plywoods, Kamaraj Road, Coimbatore. The learned counsel also submitted that M/s. M.P. Agency represented by its Proprietor Mr. M.S. Maranadu, Madurai, a registered dealer on the files of the Assistant Commissioner (CT), Madurai (Rural) South Circle, Madurai with TIN No. 33745165565 and CST No. 812331, being engaged in the business of trading in building materials like cement, jelly, sand and plywoods and allied products, in the course of business, purchased commercial plywood from one M/s. Sagas Plyworld, Kerala and the same was duly covered by invoice and delivery note raised by the Kerala dealer specifically providing for levy of central sales tax at concessional rate of 2% against production of declaration in Form "C" by the petitioner. Based on the said documents, when the goods were moved through a vehicle bearing Registration No. TN 29 A 6989, the vehicle was intercepted by the Deputy Commercial Tax Officer, K.G. Chavady (Incoming), Coimbatore on the ground that the goods transported from Kerala are not covered in the Form "B" certificate of the petitioner. Since the transactions were suspected, the consignments were detained by the respective authority.

(3.) PER contra, the learned Additional Government Pleader for the respondents, while meeting the contentions raised by the petitioner that the second respondent has no jurisdiction or authority, as he is not the assessing authority to compound the offence on receiving the amount, is unable to give any reply.