LAXMI EXPORTS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has filed the above Writ Petition to issue Writ of Mandamus directing the 1st respondent to release the old own used KOBELCO Hydraulic Excavator Model SK480 LC -8 detained on 15.03.2016, pursuant to the notice of the 1st respondent in Goods Detention Notice 665/15 -16 dated 15.03.2016.

(2.) According to the petitioner, the petitioner is the registered dealer under the TNVAT Act, 2006 and assessee on the file of the 2nd respondent. The petitioner was having one Hydraulic Excavator for their own use and the said machinery has some major repairs and not capable of being used for the past more than two years. At this juncture, the petitioner was approached by one M/s.Sri Shanthi Exports having registration under Andhra Pradesh Sales Tax Act. The said exporter requested the petitioner to send the KOBELCO Hydraulic Excavator machinery for the job work. The petitioner had informed them about the repairable condition of the Excavator. The petitioner had transported the said Excavator from Sholingur, Vellore District to Chitoor, Andhra Pradesh on 15.03.2016, with all requisite documents including 'Form JJ'. The 1st respondent had intercepted the vehicle bearing registration No.AP03 TA6699 for verification and detained the Excavator, on the ground that there was a clerical error in 'Form JJ' while mentioning the TIN number of the contract.

(3.) The petitioner further contended that, even after production of the original certificates with the proof of evidence, the same were not considered by the 1st respondent. The petitioner also brought it to the notice of the respondents, the Circular No.33/2014 dated 17.07.2014 issued by the Special Commissioner of Commercial Taxes, who advised and directed all the officers of the Check Post and Roving Squad in the State, not to indulge in the practice of exceeding their limit and usurp the power of the Assessing Officers, while detaining the consignment.