1985 (3) TMI 237

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....JHA, J.-This writ petition has been filed on the allegation that the petitioner carries on the business of transport and in the course of its business on 15th November, 1984 it took certain consignments of tea booked at Calcutta for being transported to Amritsar. The case of the petitioner further is that truck No. WMK 9166 belonging to one Mansoor was engaged for this purpose, that the truck carr....

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....tion made in the copies with him proceeded on his onward journey. When the truck reached Bulandshahr the goods were seized by the Sales Tax Officer, Mobile Squad, Bulandshahr, respondent No. 2, on the ground that even though the commodity as mentioned in form 34 was motor spare parts what was actually being transported was tea. The driver of the truck thereafter made an application for release of ....

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.... Counsel prayed for and was granted three weeks time to file a counteraffidavit. A counter-affidavit of Sri B.P. Chaturvedi who was the Sales Tax Officer at the check post Naubatpur on the crucial date has been filed today. On the facts of the instant case we are of opinion that it is a fit case which may be decided finally at this very stage as contemplated by the second proviso to rule 2 of C....

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....ed but instead of doing so the driver went away with the two copies of the form 34 without getting it corrected and initialled. In view of this counter-affidavit the case of the petitioner stands substantiated. It is true that the driver was not justified in going away without getting the two copies with him corrected and initialled out on that score alone the seizure of the goods cannot be justif....