Release of detained goods on furnishing bond with sureties cannot be delayed by shifting responsibility to another authority.

Once the consignor or consignee furnished security or executed a bond with sureties under Section 14B(6)(i) of the Punjab General Sales Tax Act, 1948, the detaining officer was bound to release the detained goods. Continued detention could not be justified by sending the file to another authority, because the statutory duty to release remained with the detaining officer. The prolonged withholding after compliance was treated as unjustified detention causing avoidable harassment, and the goods were directed to be released forthwith with compensation and costs awarded.

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Issues: Whether goods detained by the taxing authority were liable to be released on the consignor furnishing a bond with sureties under the statute; and whether compensation and costs could be awarded for continued detention after the statutory requirement had been satisfied.

Analysis: Under Section 14B(6)(i) of the Punjab General Sales Tax Act, 1948, once the consignor or consignee furnishes security or executes a bond with sureties in the prescribed manner, the detaining officer is bound to release the goods. The officer could not justify continued detention on the ground that the file had been sent to another authority, because the statutory obligation to release the goods remained with the detaining officer. The continued withholding of the goods after compliance with the statutory requirement was treated as unjustified and as causing avoidable harassment.

Conclusion: The goods were required to be released forthwith, and the claim for compensation and costs was accepted.

Final Conclusion: The writ petition succeeded, with directions for immediate release of the detained goods and for payment of compensation and costs for the unjustified detention.

Ratio Decidendi: Where the statute requires release of detained goods upon furnishing of security or a bond with sureties, the detaining officer must release them and cannot continue detention by shifting responsibility to another authority.

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