M/S.Begum Collections v. The State Of Andhra Pradesh

THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE MS. JUSTICE J. UMA DEVI WRIT PETITION No. 10708 of 2017 ORDER: (Per VRS,J) Aggrieved by an order of detention of their lorry and goods at the check-post, the dealer has come up with the present writ petition. 2.

Heard Ms. Rachana S. Waddepalli, learned counsel for the petitioner. Mr. S. Suribabu, learned special standing counsel for Commercial Taxes (AP), takes notice for the respondents. 3.

Even as per the records, the waybill was obtained only after the detention of the vehicle at the check-post. Therefore, the petitioner has to pay the tax demanded and also furnish security for twice the amount of tax for the release of the goods and the vehicle. The other things can be worked out at the time of assessment. 4.

Therefore, the Writ Petition is disposed of, directing the respondents to release the goods and the vehicle, upon the petitioner paying, without prejudice to their rights, 100% of the tax demanded and also furnish security for twice the amount of tax. In case the assessment goes in favour of the petitioner, the amount paid will be adjusted towards the future liability.

VRS,J & JUD,,J WP No. 10708 of 2017 Consequently, miscellaneous petitions if any pending in the writ petition shall stand dismissed. No order as to costs. __________________________ V. RAMASUBRAMANIAN, J ______________ J. UMA DEVI, J.

24th March, 2017 cbs

VRS,J & JUD,,J WP No. 10708 of 2017 THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND THE HON'BLE MS. JUSTICE J. UMA DEVI Writ Petition No. 10708 of 2017 (disposed of) 24th March, 2017 cbs