Civil Writ Petition No.19001 o”
1. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
Civil Writ Petition No.19001 of 2013 Date of Decision:
04. 9.2013 M/s Guru Nanak Steel SupplieRs.Mandi Gobindgarh, District Fatehgarh Sahib..Petitioner versus State of Punjab and others ..Respondents CORAM: HON'BLE Mr.JUSTICE RAJIVE BHALLA HON'BLE Mr.JUSTICE DR.
BHARAT BHUSHAN PARSOON Present: Mr.Kumar Vishav Aggarwal, Advocate, for the petitioner.
RAJIVE BHALLA, J.
(ORAL) The petitioner prays for issuance of a writ of certiorari quashing notices dated 11.8.2013 (Annexure P-3).20.8.2013 (Annexure P-6) and 22.8.2013 (Annexure P-9) and for a direction to the respondents, to release vehicles bearing Nos.PB-23-H-7294, MP-09-HF-7395 and PB-23-J-8611 on furnishing surety bond provided by Section 51(6)(a) of the Punjab Value Added Tax Act, 2005 (hereinafter referred to as the “Act”.).Counsel for the petitioner submits that vehicle bearing no.PB-23-J-8611 and goods transported therein, have been released by the Excise and Taxation Officer, Amritsar and case has been filed, Varinder Kumar 2013.09.11 16:32 I attest to the accuracy and integrity of this document High Court Chandigarh Civil Writ Petition No.19001 o”
2. but with respect to the other two vehicles, penalty has been imposed despite the petitioner having approached the respondents for release of goods on furnishing surety bonds.
Counsel for the petitioner, has produced, for perusal, surety bonds prepared, by the petitioner as evidence of the fact that these bonds were presented before the respondents but were not entertained.
Three separate replies, filed on behalf of respondent Nos.1 to 4, in court today, are taken on record.
Counsel for the respondents submits that as an order imposing penalty has been passed, goods cannot be released under Section 51(6)(a) of the Act.
The petitioner would not be required to comply with other provisions of Section 51 of the Act, pertaining to release of the goods, after imposition of the penalty.
It is further submitted that the petitioner is a serial offender, as his vehicles and goods have been repeatedly detained and various penalty orders have been passed, against the petitioner.
It is further submitted that a perusal of the surety bond, produced in Court today, reveals that they are incomplete and unsigned.
The petitioner's contention that he furnished surety bonds to the officer concerned, is factually incorrect.
We have heard counsel for the parties and as penalty has already been imposed, cannot direct the release of vehicles as well as the goods on furnishing surety bonds.
The petitioner may, if so advised, file an appeal and/or approach the respondents for release of goods, in accordance with the provisions of Section 51 of the Act.
In case the petitioner approaches the concerned authority, accordingly, his prayer for release of goods, shall be considered and Varinder Kumar 2013.09.11 16:32 I attest to the accuracy and integrity of this document High Court Chandigarh Civil Writ Petition No.19001 o”
3. decided, in accordance with law, within a week thereafter.
( RAJIVE BHALLA ) JUDGE ( DR.
BHARAT BHUSHAN PARSOON ) 04.09.2013 JUDGE VK Varinder Kumar 2013.09.11 16:32 I attest to the accuracy and integrity of this document High Court Chandigarh