W.P.No.16329/2010
M/s A.S.Transport Pvt. Ltd. Commercial Tax Officer, Bhopal
& others
30.11.2010.
Shri Sumit Nema, counsel for petitioner.
Shri Vivek Agarwal, G.A., for respondents.
Learned counsel for petitioner at the outset submitted that on
18.11.2010 the respondent no.2 has passed the order and imposed
penalty of Rs.19,49,500/-. It is submitted that now the petitioner is
willing to file appeal, but the vehicle of petitioner has not been
released, so the petitioner be permitted to deposit an amount of
Rs.2,78,500/- before respondent no.2 by way of Treasury Challan and
for remaining amount, petitioner be permitted to furnish security, so
that the vehicle of the petitioner may be released.
This prayer of petitioner is vehemently opposed by the learned
Government Advocate, who submitted that petitioner is an outsider of
State and if the vehicle is released there may be every possibility, in
case of dismissal of appeal, that such amount may not be recovered.
On raising such contention, it is submitted by the petitioner
that the consignee of goods is local dealer registered in Madhya
Pradesh. Apart from this, the petitioner is ready to furnish local
security for the release of vehicle.
Considering the rival contention of the parties, without
commenting on the merits of the matter, we dispose of this petition
with following directions :-
1. The petitioner may prefer appeal against the order passed by
respondent no.2 before the appellate authority, in accordance with
law.
2. For release of vehicle Truck No.RJ 11/ GA 2805, which has
been seized by respondent no.2, we direct thus :-
(a) The petitioner to deposit Rs.2,78,500/- (Rupees two lacs
seventy eight thousand five hundred only) in the Treasury by way of
tax, which shall be subject to decision in appeal, if any, preferred by
W.P.No.16329/2010
M/s A.S.Transport Pvt. Ltd. Commercial Tax Officer, Bhopal
& others
the petitioner.
(b) The petitioner to furnish bank guarantee for an amount of
Rs.6,00,000/- (Rupees six lacs only) to respondent no.2 and also to
furnish local security (of a person residing in the State of Madhya
Pradesh) for an amount of Rs.14,00,000/- (Rupees fourteen lacs
only).
3. On deposit of tax, furnishing bank guarantee and security, as
directed hereinabove, the respondent no.2 shall release the vehicle of
petitioner forthwith, which shall be subject to decision in appeal, if
any.
No order as to costs.
C.C., today.
(Krishn Kumar Lahoti) (Smt.Sushma Shrivastava)
JUDGE JUDGE
M.