IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9797 of 2009 Between: M/s. Punjab Transport Carriers, Fleet Owners & Transport Contractors, AW-1, Sanjay Gandhi Transport Nagar, New Delhi -42, represented by its Manager Mr.Kuldeep Sharma. ..... PETITIONER AND 1 The Deputy Commercial Tax Officer-III, 3rd Floor, Raghuveera Towers, Subash Road, Anantapur, A.P. 2 The Commercial Tax Officer-I, 3rd Floor, Raghuveera Towers, Subash Road, Anantapur, A.P. 3 The Deputy Commissioner (CT), 3rd Floor, Raghuveera Towers, Subash Road, Anantapur, A.P. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue an appropriate Writ, order or direction more particularly in the nature of Mandamus by declaring the action of the First Respondent in detaining the goods vehicle of the Petitioner bearing Registration No. CG 04 DA 5211 along with goods namely 16 tonnes (16000 Kgs) of Arecanut vide his Notice of Detaining the Goods in Form 610 dated 28.04.2009 while the said goods were in transit from Kerala to Himachal Pradesh as illegal, without jurisdiction and contrary to the provisions of Sections 5 and 45 of the A.P. Value Added Tax Act, 2005 and the Rules there under and violative of the fundamental rights of the Petitioner and consequently direct the First Respondent to release the said Vehicle, goods and the documents seized forthwith. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9797 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed seeking to declare the action of the first Respondent in detaining the goods vehicle of the petitioner bearing Registration No.CG 04 DA 5211 along with goods vide Notice of Detaining the Goods dated 28.04.2009, while the goods were in transit from Kerala to Himachal Pradesh as illegal, and arbitrary and consequently direct the first Respondent to release the said Vehicle, goods and the documents seized forthwith. On 27.4.2009, while the vehicle in question was passing through the State of Andhra Pradesh after obtaining the transit pass at the Kodikonda Check post, the Regional Vigilance and Enforcement Officer, Anantapur, intercepted the vehicle and seized the same and handed over the vehicle and goods to the 2nd respondent on the ground that there were some irregularities in the documents and the 2nd respondent in turn authorized the first respondent to inspect the records and goods of the vehicle and the first respondent issued the notice dated 28.4.2009 directing the consignor, consignee and transporter and all other concerned parties to produce all the relevant and necessary documents to establish the genuineness of the transaction and that the enquiry will take its own time and in the mean time, the vehicle, which has been kept in open place, would be subjected to natural decay due to sun and rain. Heard the learned Counsel for the petitioner and the learned Government Pleader for Transport. In view of the fact that no purpose would be served by keeping the vehicle in the custody of the respondents and the vehicle would be subjected to natural decay due to sun and rain if it is kept idle, We feel it a fit case wherein the vehicle in question can be directed to be released but subject to certain conditions. Accordingly, the respondents are directed to release the vehicle along with the goods, in question forthwith to the interim custody of the petitioner subject to the furnishing of bank guarantee equivalent to the value of the goods and also on production of original documents besides furnishing an undertaking to the effect that the vehicle in question would not be transferred pending enquiry and that it would be produced as and when the same is required by the authorities in the course of enquiry and investigation. It is made clear that this order does not preclude the authorities from proceeding with the regular enquiry. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice B.Chandra Kumar Date: 6th May, 2009 Note: Operative portion of order by wire (BO) Nn/Gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION No:9797 OF 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 06.04.2009