GENELEC LIMITED Vs. COMMISSIONER OF COMMERCIAL TAXES ORISSA

JUDGEMENT

(1.) THIS is an application under articles 226 and 227 of Constitution of India.

(2.) PETITIONER No. 1 is a company having its registered office in Bombay and a business office in Calcutta. It entered into an agreement with the National Aluminium Company Limited for setting up a complete 132 KV switch-yard and for the purpose of execution of the agreement it was to supply materials as make constructions. In order to fulfil the said agreement, petitioner No. 1 transported to the project site various machineries and materials. The officer-in-charge of Jamsola Ghat Check-gate demanded undertakings from the petitioner No. 1 for transporting the articles. There is not provision for giving undertaking under the Orissa Sales Tax Act or the Rules made thereunder. The Commissioner is also not authorised under the statute to issue direction for giving undertaking. The officer-in-charge of the check-gate seized some articles being transported as no undertaking was furnished by the petitioner No. 1.

(3.) IN the circumstance, the impugned annexures are quashed and the writ application is allowed. There shall be no order as to costs. Writ petition allowed.