COMMISSIONER, COMMERCIAL TAX Vs. INDIA IRON STORE
HIGH COURT OF UTTARAKHAND (AT: NAINITAL)
COMMISSIONER, COMMERCIAL TAX
India Iron Store
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(1.) At the time when the goods were seized, two sets of documents were found in the possession of the truck driver, who was carrying the goods in question in the truck driven by him. These two sets of documents contained identical serial numbers. However, one such document authorised the driver to deliver the goods to one person and the other document authorised the driver to deliver the goods to another person. In those circumstances, the goods were seized. The Tribunal has declared that the seizure is bad, inasmuch as, the seizing authority did not take steps to find out, whether there were, in fact, persons available at two addresses entitling the driver to deliver the goods to both or either of them. The Tribunal also concluded the matter by holding that the enforcement authority did not take steps to seize similar documents in order to prevent future misuse of similar documents. The Tribunal did not hold that two sets of identical documents, containing identical serial numbers, were not seized at the time of seizure of the goods. The Tribunal did not hold that those documents indicated that the goods in question are consigned to two different persons. The question before the Tribunal was, whether the truck driver, in the instant case, was able to account for the goods. From the very fact that he was purporting to account for the goods on the basis of identical documents, containing identical serial numbers, but entailing two different persons to claim the goods; there was enough material for any person to come to a reasonable conclusion that the person obliged has not been able to account for the goods, entailing a valid seizure of the goods in question. Therefore, the finding of the Tribunal that the seizure was invalid is interferable.
(2.) The revision is, accordingly, allowed and the order of the Tribunal is set aside.;
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