IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25471 of 2008 Between: M/s. South Zone Granites, 17/6, 3rd Street, Tirunagar, Kovilpatti, Tamil Nadu, Rep. by G.Govindaswamy. ..... PETITIONER AND The State of Andhra Pradesh, rep. by its Assistant Commercial Tax Officer, Integrated Check Post, Naraharipet, Chittoor, Chittoor District. .....RESPONDENT 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 a writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondent in detaining the petitioner's vehicle namely old & used Tata Hitachi Hydraulic Excavator Model Ex 300 with H/D Bucket Machine No. 3001-0561 including trailer bearing No. TN 28 AC 5689 amounts to erroneous, arbitrary and violative of Article 14 and 21 of Constitution of India and consequently direct the respondent to release the petitioner's vehicle forthwith without there being any further delay and to pass necessary order or orders. Counsel for the Petitioner: MR.T.C.KRISHNAN Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following : HON'BLE MR JUSTICE GHULAM MOHAMMED AND HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION No.25471 of 2008 ORDER: (per the Hon’ble Sri Justice Ghulam Mohammed) This writ petition has been filed seeking a Mandamus to declare the action of the respondents in detaining the petitioner’s vehicle namely old & used Tata Hitachi Hydraulic Excavator Model Ex 300 with H/D Bucket Machine No.3001-0561 including trailor bearing No.TN 28.AC.5689 as arbitrary and violative of Articles 14 and 21 of the Constitution of India. It is the case of the petitioner that it has purchased the said vehicle from Quippo Infrastructure Equipment Limited, at Bangalore and while the said vehicle was being transmitted from Hyderabad to Kovilapatti on the said trailor and when it reached Naraharipet, Chittoor, the respondent-authorities stopped vehicle and made a check, during which, all the particulars including invoice, gate pass and other documents were furnished to them. It is the grievance of the petitioner that though the sales tax invoice and way-bill were produced, the respondent-authorities issued Form 610 notice asking the petitioner to pay the tax and penalty and detained the said vehicle. Hence, the writ petition. It is contended by learned counsel appearing for the petitioner that the authorities have issued notice, dated 11.11.2008, indicating the irregularities, which reads as under :- 1. Purchase Bill for the said Hydraulic Excavator. 2. Purpose for which the goods sent to Hyderabad from Bangalore. 3. Documents executed or issued for the transit of the goods from Bangalore to Hyderabad. 4. Details of sale consideration received from South Zone Granites i.e., mode of payment and realisation details. In the said notice, the petitioner was further requested to produce the information within three days from the date of receipt of the said notice. He further contended that in pursuance of the said notice, the petitioner had produced the original documents, but the respondent-authorities are not receiving or accepting the same and hence, prays to allow the writ petition. Learned Government Pleader for Commercial Taxes appearing for the respondents submits that pursuant to the notice, dated 11.11.2008, the authority concerned also issued a show cause notice, dated 15.11.2008, to the petitioner, proposing to seize the said vehicle, and sent the same by registered post dated 17.11.2008 and till today the matter is kept pending. The record discloses that pursuant to the notice, dated 11.11.2008, a show cause notice, dated 15.11.2008, was also issued to the petitioner by the authority concerned, to which the petitioner has not yet submitted its explanation. Under the circumstances, without going into the merits of the case, we deem it appropriate to dispose of the writ petition. Accordingly, the writ petition is disposed of, directing the petitioner to submit his explanation to the show cause notice, dated 15.11.2008, issued by the Deputy Commercial Tax Officer, Integrated Checkpost, Naraharipet, and to produce all the relevant documents before the authorities concerned, and it is further directed that within a period of four days from the date of the petitioner submitting his explanation, the respondent-authority shall examine the same and pass appropriate reasoned order, in accordance with law, after giving opportunity of being heard to the petitioner. There shall be no order as to costs. ______________________________ JUSTICE GHULAM MOHAMMED ________________________________ JUSTICE B.SESHASAYANA REDDY 20th November 2008 DR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The State of Andhra Pradesh, rep. by its Assistant Commercial Tax Officer, Integrated Check Post, Naraharipet, Chittoor, Chittoor District. 2 2CCs to GP for Commercial Taxes, High Court of A.P., Hyderabad. (OUT) 3 2CD copies