1995 (5) TMI 257

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....s. I to 3. It is alleged by the petitioner that on December 30, 1994, he had sent goods on consignment basis to M/s. Embassy Shop, Ludhiana--respondent No. 4 from New Delhi vide invoices, annexures P-2 to P-10-A. The value of the goods in total is stated to be Rs. 16,54,319. The respondent No. 3 detained the goods vide order dated December 31, 1994, annexure P-13. On January 3, 1995, the petitione....

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....r urged that no notice whatsoever was given to the petitioner and in fact, the consignment/goods belong to the petitioner and it was consigned to respondent No. 4, M/s. Embassy Shop on agency basis. The petitioner is very much owner of the goods and that is why the pet itioner was interested in getting the goods released and therefore, bank guarantee was furnished. Mr. Goyal, learned counsel for t....

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....d claimed the ownership of the goods and furnished the bank guarantee. Ownership of the goods, therefore, will have to be determined between the petitioner and M/s. Embassy Shop. We, therefore, direct the Assistant Excise and Taxation Commissioner--respondent No. 2 to issue notice to the petitioner in terms of section 14-B(7) of the Punjab General Sales Tax Act, 1948 and after hearing the petition....