1997 (4) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the goods to Karnataka. The petitioner arranged the lorry and despatched the goods with documents showing itself as Consignor and also as the Consignee. The goods travelled through the States of Orissa wherein Way Bill had also been issued in form 32 on 15-3-1997. The vehicle on being checked at Purushottampuram check gate was detained by the learned Officer. It is the submission of Mr. S. Ravi, learned Counsel for the petitioner that the detention is unauthorised and beyond the powers of the Checking Officer under the provisions of the Sales Tax Act and the Rules. The learned Special Government Pleader for Taxes submits of the detention being proper as the lorry driver could not produce any document of the goods having been handed over ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imation regarding the description of the goods, quantity etc. The detention order passed by the respondent No. 1 shows the driver to have produced before him (i) Road challan dated 14-3-1997 prepared on letter head of M.M Exports, Calcutta; (ii) form XXXII-F form of Way bill bearing No. A83 5947, dated 15-3-1997 issued under the Orissa Sales Tax Act; (iii) Challan No. 1, dated 14-3-1997 of Shree Karnataka Transport Company, Calcutta; (iv) Consignment Note 15510, dt. 14-3-1997 of the above transport; (v) Lorry Challan bearing No. 1, dated 14-3-1997 of Patel Angadia Company, Bangalore i.e., the petitioner. 3. The objection taken by the learned Government Pleader is that the documents handed over by the driver of the veh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....delivery note is necessary to be enclosed for obtaining transit pass. In the detention order, the consignor is shown as Patel Angadia & Company, Calcutta and the consignee is shown as Patel Angadia & Company, Bangalore. The learned Counsel for the petitioner submits that there is no particular form of delivery note and when the name of the consignor and consignee are disclosed that itself forms the delivery note. There is in fact a note in the Letter-head of M.M. Exports as Road Challan for 29 Bales 20/22 raw silk china weighing 1740 Kgs., saying that the goods are meant for export weaving and not for local sale. But it is the objection of the learned Government Pleader that though the road challan is written in the letter-head of M.M. Expo....