KALPANA STORES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard learned counsel for the parties for final disposal of the petition.

(2.) Petitioner has challenged the action of the respondents who are the tax authorities of the State of Tripura. In particular the grievance of the petitioner is that the petitioner 's goods in the nature of TMT Bars which were being transported from one place within the State to another, were illegally detained by the authorities along with the transport vehicle in which the goods were being transported. The petitioner was forced to pay up the illegal demand of tax with penalty raised by the respondents only upon which the goods were released.

(3.) Brief facts are as under: