2000 (4) TMI 830

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... It is registered as a dealer under the Punjab General Sales Tax Act, 1948 (for short the Act). It is alleged that in the normal course of business the petitioner sold goods to Aman Marble Granite, Dholpur in Rajasthan for an amount of Rs. 2,74,841/- and the gods were despatched as per bill No.2 on 11.4.2000. It is further alleged that the sale was inter-State and, therefore, a sum of Rs. 5,497/- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hem even though the petitioner executed a bond with sureties in the prescribed manner. Notice of motion was issued in this case. Shri Banger appeared in person and stated that the petitioner appeared before him only on 18.4.2000 for the release of goods without any surety bonds and when he was told to furnish security as required to Sub-section (6)(i) of Section 14B of the Act he appeared again on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r consignee furnishes security or executes a bond with sureties in the prescribed manner. When the petitioner furnished a bond with sureties there was no reason why Shri Banger did not release the goods as under the statute he alone was duty bound to release them no matter where the file was. The petitioner states that this officer keeps harassing the transporters at the barrier and detains goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt shall be paid by Shri Banger personally and shall not be debited to the State account. The petitioner will also be entitled to have his costs which are assessed at Rs. 2,000/-. 4. Copy of this order be sent to the Financial Commissioner (Taxation)-cum-Secretary, Excise and Taxation Department, Government of Punjab, Civil Secretariat, Chandigarh for information conveying our displeasure at th....