{"id":226058,"date":"2010-11-30T00:00:00","date_gmt":"2010-11-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-a-s-transport-pvt-ltd-vs-commercial-tax-officer-on-30-november-2010"},"modified":"2018-01-28T19:45:31","modified_gmt":"2018-01-28T14:15:31","slug":"ms-a-s-transport-pvt-ltd-vs-commercial-tax-officer-on-30-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-a-s-transport-pvt-ltd-vs-commercial-tax-officer-on-30-november-2010","title":{"rendered":"M\/S A.S. Transport Pvt.Ltd. vs Commercial Tax Officer on 30 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">M\/S A.S. Transport Pvt.Ltd. vs Commercial Tax Officer on 30 November, 2010<\/div>\n<pre>                    W.P.No.16329\/2010\n\nM\/s A.S.Transport Pvt. Ltd.             Commercial Tax Officer, Bhopal\n                                         &amp; others\n\n\n\n\n30.11.2010.\n       Shri Sumit Nema, counsel for petitioner.\n       Shri Vivek Agarwal, G.A., for respondents.<\/pre>\n<p>       Learned counsel for petitioner at the outset submitted that on<br \/>\n18.11.2010 the respondent no.2 has passed the order and imposed<br \/>\npenalty of Rs.19,49,500\/-. It is submitted that now the petitioner is<br \/>\nwilling to file appeal, but the vehicle of petitioner has not been<br \/>\nreleased, so the petitioner be permitted to deposit an amount of<br \/>\nRs.2,78,500\/- before respondent no.2 by way of Treasury Challan and<br \/>\nfor remaining amount, petitioner be permitted to furnish security, so<br \/>\nthat the vehicle of the petitioner may be released.\n<\/p>\n<p>       This prayer of petitioner is vehemently opposed by the learned<br \/>\nGovernment Advocate, who submitted that petitioner is an outsider of<br \/>\nState and if the vehicle is released there may be every possibility, in<br \/>\ncase of dismissal of appeal, that such amount may not be recovered.\n<\/p>\n<p>       On raising such contention, it is submitted by the petitioner<br \/>\nthat the consignee of goods is local dealer registered in Madhya<br \/>\nPradesh.   Apart from this, the petitioner is ready to furnish local<br \/>\nsecurity for the release of vehicle.\n<\/p>\n<p>       Considering the rival contention of the parties, without<br \/>\ncommenting on the merits of the matter, we dispose of this petition<br \/>\nwith following directions :-\n<\/p>\n<p>1.     The petitioner may prefer appeal against the order passed by<br \/>\nrespondent no.2 before the appellate authority, in accordance with<br \/>\nlaw.\n<\/p>\n<p>2.     For release of vehicle Truck No.RJ 11\/ GA 2805, which has<br \/>\nbeen seized by respondent no.2, we direct thus :-\n<\/p>\n<p>(a)    The petitioner to deposit Rs.2,78,500\/- (Rupees two lacs<br \/>\nseventy eight thousand five hundred only) in the Treasury by way of<br \/>\ntax, which shall be subject to decision in appeal, if any, preferred by<br \/>\n                         W.P.No.16329\/2010<\/p>\n<p>M\/s A.S.Transport Pvt. Ltd.                 Commercial Tax Officer, Bhopal<br \/>\n                                             &amp; others<\/p>\n<p>the petitioner.\n<\/p>\n<p>(b)      The petitioner to furnish bank guarantee for an amount of<br \/>\nRs.6,00,000\/- (Rupees six lacs only) to respondent no.2 and also to<br \/>\nfurnish local security (of a person residing in the State of Madhya<br \/>\nPradesh) for an amount of Rs.14,00,000\/- (Rupees fourteen lacs<br \/>\nonly).\n<\/p>\n<p>3.       On deposit of tax, furnishing bank guarantee and security, as<br \/>\ndirected hereinabove, the respondent no.2 shall release the vehicle of<br \/>\npetitioner forthwith, which shall be subject to decision in appeal, if<br \/>\nany.\n<\/p>\n<p>         No order as to costs.\n<\/p>\n<p>         C.C., today.<\/p>\n<pre>\n\n\n(Krishn Kumar Lahoti)                        (Smt.Sushma Shrivastava)\n      JUDGE                                           JUDGE\n\nM.\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court M\/S A.S. Transport Pvt.Ltd. vs Commercial Tax Officer on 30 November, 2010 W.P.No.16329\/2010 M\/s A.S.Transport Pvt. Ltd. Commercial Tax Officer, Bhopal &amp; 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-226058","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S A.S. 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