INDOPOL FLOUR MILLS Vs. STATE OF U P

JUDGEMENT

(1.) The relief's sought in this petition are as under:

(2.) The State Government, with a view to implement the Prime Minister Gramodaya Yojana, decided to import weaning food for its free distribution to the children in the State of Uttar Pradesh. In furtherance of that decision, the State Government placed orders with the Petitioner for supply of the weaning food. The Petitioner accordingly dispatched a consignment of weaning food. The Assistant Commissioner, Trade Tax, Mohan Nagar Check Post, Ghaziabad detained 246 bags of weaning food on 27.02.2004. In the detention notice dated 27.02.2004, according to the Petitioner, it was set out that 246 bags of Pushtahar (weaning food) were sent from Faridabad to Bal Vikas Parijoyana Adhikari, Ballia on bilti, but the consignee has not given any Form 32 nor any declaration under Form 31 and, hence, the goods valued at Rs. 1,37,700/- were detained, on which the Central Sales Tax at the rate of 4 percent was also charged. The Petitioner filed a writ petition, being Writ Petition No. 334 of 2004. This Court, by order dated 10.03.2004, issued direction that, on furnishing security on the amount of tax payable on goods by the Petitioner, the goods shall be released forthwith by Respondent No. 3 -Assistant Commissioner, Trade Tax and shall be delivered to the consignee, and that the Trade Tax Department shall hold an enquiry as to whether the goods delivered to the consignee were subjected to trade tax and in case it was found that the goods were not subjected to trade tax, the security should be released forthwith. A further direction was issued, considering that the problem would persist, to make a representation to the Respondent authority and on such representation being made, the said authority was required to consider and pass appropriate orders in accordance with law.

(3.) In compliance of that order, the Petitioner made a representation to the Principal Secretary, Institutional Finance, U.P. Government, Lucknow on 24.03.2004 through Speed Post. According to the Petitioner, till the date of filing the writ petition, neither any enquiry were made nor order was passed on the same. The Petitioner has then pleaded that the Director, Bal Vikas and Pushtahar, U.P. Government, Lucknow had sent several letters to the Commissioner of Trade Tax, U.P., Lucknow requesting him to issue Form 32, so that the same would be made available to the Petitioner. The Commissioner of Trade Tax did not pass any order nor supplied the Form 32 to the Director, Bal Vikas and Pushtahar, U.P. Government, Lucknow, and that is why the department/consignee was not able to give Form 32 to the Petitioner.