PRITAM GENERAL STORE Vs. SALES TAX OFFICER

JUDGEMENT

(1.) ON the allegation that the way bill accompanying the goods intended to be delivered to petitioner was defective, goods were detained at the Jamsola check-gate by the officer-in-charge of the unified check-gate. Petitioner's case is that in reality there was no defect and detention is illegal. By interim order dated May 15, 1992, goods carried by vehicle bearing registration No. HR-298-7845 had been directed to be released, on the petitioner furnishing bank guarantee. It is not in dispute that bank guarantee has been furnished and goods have been released.

(2.) PETITIONER 's grievance is that it being a registered dealer holding certificate of registration No. BMT-254, there was no justifiable reason to detain the goods on imaginary defects in the way bill. It is further submitted that if any detention is to be made, that should be of goods and not of the carrier. In other words, it is submitted that where a truck is carrying the goods, if any defect is noticed in the way bill it is only goods and not the truck itself which can be detained and/or seized. Learned counsel for the Revenue, however, submitted that the Sales Tax Officer concerned was satisfied about that defects in the way bill, and there was nothing illegal on his detaining goods along with the truck carrying it.

(3.) THE petitioner is a registered dealer. On its filing an undertaking before the Sales Tax Officer-in-charge of the check-gate that particulars in respect of goods carried shall be duly incorporated in the books of account, no further action shall be taken by the Officer-in-charge of the check-post. The petitioner shall also file details of goods carried before the Sales Tax Officer, Bhubaneswar I Circle, so that necessary verification can be made as to whether requisite particulars have been duly incorporated in the books of account. Till completion of assessment by the Sales Tax Officer, Bhubaneswar I Circle, bank guarantee shall remain in operation, and shall be renewed by the petitioner, if directed by the assessing officer. The writ application is disposed of accordingly.