IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.9422 of 2010 Date of decision: 21.5.2010 Mehta Poultlry Farm. -----Petitioner. Vs. The State of Punjab and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Sandeep Goyal, Advocate for the petitioner. Ms. Rita Kohli, Addl.A.G., Punjab. --- ADARSH KUMAR GOEL, J. 1. This petition seeks direction to release the vehicle and goods detained at the Check Post, Banur in the State of Punjab, purporting to be under the provisions of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (for short, “the Act”). 2. Case of the petitioner is that it is running a poultry farm and is dealing with tax free goods. By way of Public Notice dated 31.1.2010/1.2.2010, tax was declared to be levied @ 4% on goods imported in the State of Punjab. It is submitted that as the petitioner is not registered under the provisions of the Punjab Value Added Tax Act, 2005, it was not liable to pay tax. Though this was the stand of the petitioner, the vehicle and goods were detained on 16.5.2010 by the officer-in-charge without passing any order and without giving any notice to the petitioner. CWP No.9422 of 2010 3. Yesterday, when the petition came up for hearing, we asked learned counsel for the State of Punjab to check up the position. Accordingly, learned counsel has taken instructions and the officers are present in Court. 4. Stand on behalf of the State is that the petitioner is liable to pay tax. It is further stated that the goods and vehicle have not been detained. It is, however a fact that the vehicle and goods are physically lying at the check post and the plea that the goods and the vehicle have not been detained is, thus, clearly unacceptable. 5. Learned counsel for the State is unable to show any provision which authorizes vehicle or goods to be detained without passing any order. This being the position, learned counsel for the State says that the goods and the vehicle may not be taken to have been detained and the petitioner will be free to move the same, subject to any legal action which may be permissible under the statutory provisions, particularly under Section 4 of the Act. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE May 21, 2010 ( ALOK SINGH ) ashwani JUDGE 2