SIEMENS LTD. Vs. STATE OF J AND K

JUDGEMENT

(1.) Two C.T Scanners complete with accessories(SOMATOM) covered by G/R Nos. 705037 & 705038, loaded in Trucks bearing registration Nos. JK02V-0437 and JK02E-6207, & G/R Nos. 710829 & 710288, loaded in Trucks bearing Registration Nos. MH04CA-8847 and RJ271 G-1632, transported by the Petitioner-Siemens Limited, a Company incorporated under the Indian Companies Act, 1956, wereseized at Lakhanpur Check Post on September 26, 2006 and November 10, 2006 respectively. By Statutory Notices dated September 26, 2006 and November 10, 2006, the Petitioner-Company was called upon to furnish security of the amount indicated therein, because the seized goods, suspected taxable, were imported by an unregistered Dealer.

(2.) The Petitioner was heard on the Notices, whereafter, theAssessing Authority Commercial Taxes Check Post Lakhanpur adjudging it liable to tax, imposed security to the tune ofRs. 44,51,952 and Rs. 42,72,211 respectively on the two C.TScanners vide its Orders dated October 05, 2006 andNovember 17, 2006.

(3.) The Petitioner-Company has questioned the Notices and the Orders imposing security, by its two Writ Petitions OWPNos. 908/2006 and 44/2007. Notice of September 26, 2006 and Order of October 05,2006 have been questioned in Writ Petition OWP No. 908/2006, and Notice of November 10, 2006 and Order dated November 17, 2006 in Writ Petition OWP No. 44/2007. As a common question of law, as to the liability orotherwise of the Petitioner-Company, to deposit Security interms of Section 15A(9) of the Jammu & Kashmir GeneralSales Tax Act, 1962, arises for determination in the Petitions.These were, therefore, heard together and are being disposedof by this common judgment.