M/S. Deluxe Roadlines Pvt. Ltd. v. The Asst. Commissioner Of Commercial Taxes

HON'BLE SRI JUSTICE R. SUBHASH REDDY AND HON'BLE DR. JUSTICE B. SIVA SANKARA RAO WRIT PETITION No.23642 of 2002 ORDER : (Per Justice R. Subhash Reddy) This writ petition is filed seeking to declare the action of respondents in detaining the goods and the lorries bearing Nos. KA-39-983 and AP-9-U-2793 by the 1st respondent, as illegal and arbitrary.

Goods belonging to the petitioner were being transported through the territory of Andhra Pradesh and on the allegation that such transportation was in violation of the provisions under the A.P.General Sales Tax Act, 1957, the goods along with vehicles were detained. After filing this writ petition, this Court by order dated 28.11.2002, directed the 1st respondent to release the vehicles together with goods on condition of petitioner furnishing an undertaking before this Court that in the event the matter is decided against him, he would bound by that order.

From a perusal of the counter affidavit filed by the 1st respondent, it is clear that pursuant to seizure, no further steps are taken by the respondents, and the petitioner has also never sought to vacate the interim order and complied with the directions of this Court in the order dated 28.11.2002.

In the absence of passing appropriate further orders

by the respondents pursuant to the seizure, and in view of the conditions imposed in the order dated 28.11.2002, no further orders are needed to be passed in the writ petition. However, if there are any violations, it is open for the authorities to take appropriate steps in accordance with law.

Subject to the above observations, the writ petition is dismissed. No order as to costs.

Pending miscellaneous applications, if any, shall stand closed.

______________________ R. SUBHASH REDDY, J ____________________________ DR.B.SIVA SANKARA RAO, J 16th February 2015 ajr