SHIV SHANKER STEEL INDUSTRIES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner had filed the present petition in this Court praying for the issuance of writ in the nature of mandamus, directing respondent No. 2, to release the goods of the petitioner in terms of Section 51(6)(b) of the Punjab Value Added Tax Act, 2005 (for short, "the Act"). It is pleaded that the petitioner is a sole proprietorship concern carrying on business of sale and purchase of iron goods at Mandi Gobindgarh. The petitioner is duly registered under the Act.

(2.) During the course of business, the petitioner ordered for import of certain goods from one M/s. Raj Enterprises, Ghaziabad. The ordered goods were sent by the seller M/s. Raj Enterprises issuing invoice No. 618 dated July 27, 2006 for a sum of Rs. 6,58,772. Tax under the Central Sales Tax Act, 1956 was duly charged in the bill. The goods were transported through Guru Nanak Road Carrier from Ghaziabad to Mandi Gobindgarh. While entering the State of Punjab, the driver of the vehicle produced the invoice and goods receipt at Information Collection Centre, Khanauri (for short, "ICC"). In spite of the bill and the G.R. being in order, the goods were illegally detained at ICC. The plea of the petitioner further is that in terms of the provisions of the Act, the petitioner offered surety bonds/bank guarantee for release of the goods, but the request of the petitioner was declined by the detaining officer for the reasons best known to him. Under the circumstances, the petitioner had no alternative but to approach this Court.

(3.) In the written statement filed, the respondents have taken preliminary objection regarding mis-statement and concealment of facts by the petitioner in the writ petition with a view to mislead this Court. The relevant facts as stated in the written statement are extracted below: