1998 (7) TMI 670

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....a direction to the respondents prohibiting them from detaining transport of timber. Their allegation is that the check-post authorities are unnecessarily detaining the movement of timber without any reason. 2.. On behalf of the respondents, a statement has been filed wherein it is stated that the documents prescribed by the Act as per section 29(2) are either a bill of sale or delivery note or ....

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....cy and may not constitute evasion of tax for the reason that tax is being collected by the Forest Department. They have no intention to detain any of the vehicles of the petitioners, provided the available documents should show that the tax due has been paid. 3.. In the light of the clear stand on behalf of the respondents, I am of the view that the apprehension of the petitioner is unfounded. ....

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....on under section 29A. Since that ingredient is absent and having regard to the documents produced in this case the notice, exhibit P4, and the detention have to be quashed." 5.. So long as the petitioners furnish documents issued by Forest Department evidencing payment of sales tax, sale bill or delivery note or form 27A certificate of ownership, the movement of timber cannot be prevented. 6....