2001 (4) TMI 881

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....FFICER CHECK POST, GOOTY Present: Sri. B.G. Kumar Sub: A.P.G.S.T. Act, 1957-Guntakal Circle-Gooty Check Post- Detained the lorry AP 02-T-3445 transporting 125 bags of castor seed worth Rs. 1,03,950 at Gooty Check-post relating to M/s. Revathi Trading Corporation, Anantapur-Detention orders passed.   Ref: 1. Statement of Sri M. Siva Prasad, custodian of the goods in lorry No. AP 02-T-3445, dated March 30, 2001. 4. Detention notice of the check post dated March 30, 2001. 5. Deputy Commissioner (CT), Kurnool, Ref. No. B2/164/2000. ORDER: M/s. Revathi Trading Corporation, Anantapur, are transporting 125 bags (9,450 Kgs) of castor seed worth of Rs. 1,03,950 in lorry No. AP 02-T 3445 from Palthur Village to Hyderabad ....

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....ntapur. COPY TO: the owner of M/s. Lalita Oil Mills, Gooty, R.S."   2.. The only reason disclosed in the impugned proceeding to detain the goods vehicle is that the third respondent herein has received a telephonic communication that the petitioner-corporation are in arrears of Rs. 6 lakhs during the assessment year 2000-2001 and instructing the third respondent to detain the goods till the dealer pays the tax in full or till he produces the tax clearance certificate from the concerned Commercial Tax Officer. In the affidavit filed in support of the writ petition, the petitioner-corporation has specifically stated that it is not in arrears for the year 2000-2001 and therefore the detention of the vehicle is totally unauthorised. ....

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....stand and believe to be true that the purpose of the Deputy Commissioner (C.T.), Kurnool, directing for detention of the goods of the petitioner is that the petitioner is indulging in clandestine business in castor seeds thereby evading huge amount of sales tax to the department." 4.. The first respondent has the audacity to swear to the fact that he received a telegram from the Deputy Commissioner, C.T., Kurnool, dated March 24, 2001 directing him to detain the goods vehicle of the petitioner without disclosing the contents of the telegram. In para 4, it is further stated that the petitioner is indulging in clandestine business in caster seeds and is evading huge amount of sales tax to the respondents. It is necessary to state that the ....