2023 (4) TMI 491

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.... the Respondent(s) : Mr. K. De, Addl. G.A. JUDGMENT AND ORDER(ORAL) The petitioner herein is a registered transporter in the name and style of M/S Western Carriers(India) located at 67/28 Strand Road Kolkata. The petitioner-transporter was booked with consignment No.1/ONG-0080/21 against SL. No.461859 dated 24.09.2021 from the Office of Transportation and Shipping, Oil and Natural Gas Corpor....

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....hicle, for which tax and penalty were labeled upon the transporter. Finally, for the release of the urgent operational spare of ONGC, the petitioner had to execute a bond and a bank guarantee worth Rs.40,85,488/- in favour of the Superintendent of State of Tax, Churaibari Enforcement Wing, North Tripura, 799262. 2. Being aggrieved by the impugned order of detention and order of proposed payment....

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.... (iii) Issue rule upon the respondents and each one of them to show cause s to why the writ in the nature of mandamus shall not be issued directing the respondent Nos.3 to 5 to provide a scope to rectify the inadvertent mistake in regards to the class of vehicle meant for said shipment and as well as for dropping the proceedings and also for passing necessary direction for release of bank....

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....can be fastened and fined that too without detention of the vehicle. 4. Mr. K. De, learned Addl. G.A. appearing for the respondent submitted that the vehicle involved is a normal vehicle but in the E-Way Bill, it was wrongly stated as an 'ODC' vehicle. The same was done to avail the benefit of 'ODC' vehicle. Further learned Addl. G.A. stated that the subject of the penalty which....