GOYAL FURNACE (P) LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS petition filed under Article 226 of the Constitution prays for issuance of a writ in the nature of certiorari quashing notice dated 26.8.2007 (P-3), regarding detention of goods under Section 51(6)(a)(b) of the Punjab Value Added Tax Act, 2005 (for brevity, 'the Act'), carried in vehicle No. HR-58-0411, belonging to M/s. New Sharma Transport Company, Delhi, directing the owner of the goods i.e. the petitioner to appear and get the documents pertaining to the goods verified at ICC Shamboo on 28.8.2007. Further prayer has been made for directing the respondent Nos. 2 and 3 to immediately release the detained goods. Still further a prayer has been made for directing the respondents to pay compensation to the petitioner for illegally detaining the vehicle and goods loaded therein for an unlimited period without any reasonable cause.

(2.) WE have heard learned counsel for the parties and perused the record with their able assistance.

(3.) WHEN the matter came up for consideration on 3.10.2007, we issued notice to the respondent-State and directed learned State counsel to obtain instructions.