(1.) THIS is a very small issue which is being kept lingering by the Sales Tax department without any cause and perhaps more on the ground of red tape.
(2.) THE facts are not in issue. A consignment where, the consignor was one M/s Sonelal Ram Chandra, Gandhi Chauk, Madhubani was seized as it was being carried in a Truck bearing registration No. UHQ -829. The name of the truck driver was Ombir Singh and he carried a licence from the Union Territory, Delhi.
(3.) NOW the question is of refund. Reply was given by the department that the person who deposited the penalty should apply for the refund. The question arose how would the consignor locate the driver who deposited the penalty six years ago? In the appeal, the affidavit was of the representative of the consignor. Whether in the department of sales tax somebody should have inquired that when the truck had been hired by a consignor for the transportation of goods, a contract of bailment was in duration and the position of consignor was that of a bailor. The driver, in case he was the owner of the vehicle or even otherwise, was at best a bailee. The goods had not seen delivery. In so far as the bailee is concerned, as his obligation was to take reasonable care of the goods and deliver them to whoever the consignee was, his liability to keep proper papers of the goods remains.