GANESH TRADERS Vs. SPECIAL ASSISTANT COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This writ petition is filed seeking a declaration that the collection of tax of Rs. 3,200 by the respondent as per receipt No. 951034 dated 21/10/1994 as arbitrary, illegal and without jurisdiction and to direct the respondent to refund the amount to the petitioner and also to direct the respondent not to detain the future consignments if they are accompanied by valid documents under Section 29 of the A.P. General Sales Tax Act.

(2.) It is the case of the petitioner that he purchased groundnut seeds from Dhanalakshmi Oil Seeds Traders, Srikalahasti, that the consignment was being transported by a lorry to the petitioner's place of business and that the consignment was covered by all the requisite documents including receipt issued by the Agricultural Market Committee, Srikalahasti. There was, therefore, no reason to collect the tax during transit as it is not a case of evasion or attempted evasion of tax. It is also contended that no reasons have been assigned for the collection of tax at the check-post nor was any order of detention of goods passed, though the goods were detained on 20/10/1994.

(3.) It is stated in the counter-affidavit that the respondent, on perusing the records relating to the consignment, entertained some suspicion as to the role played by M/s. Andhra Oil Seeds Company, Hyderabad, which acted as a broker. In other words, the respondent submits that there was a doubt as to who was the last purchaser liable to pay the tax. In order to clear this suspicion, the respondent submits that he detained the vehicle on 20/10/1994 and issued a notice on the same day to the driver of the vehicle to cause appearance of the owner of the goods within 48 hours. It is submitted that thereafter, the driver of the vehicle came forward to pay the tax of Rs. 3,200 on 21/10/1994 and the same was accepted by him. It is reiterated in the counter that in order to know the real purchaser of the goods, the driver of the lorry was served with a notice on 20/10/1994 and therefore the petitioner through the lorry driver voluntarily paid an amount of Rs 3,200 towards the tax.