M.M.KUMAR,J - (1.) THIS petition filed under Article 226 of the Constitution prays for issuance of a writ in the nature of certiorari quashing notice dated 26.8.2007 (P-3), regarding detention of goods under Section 51(6)(a)(b) of the Punjab Value Added Tax Act, 2005 (for brevity, 'the Act'), carried in vehicle No. HR-58-0411, belonging to M/s. New Sharma Transport Company, Delhi, directing the owner of the goods i.e. the petitioner to appear and get the documents pertaining to the goods verified at ICC Shamboo on 28.8.2007. Further prayer has been made for directing the respondent Nos. 2 and 3 to immediately release the detained goods. Still further a prayer has been made for directing the respondents to pay compensation to the petitioner for illegally detaining the vehicle and goods loaded therein for an unlimited period without any reasonable cause.
(2.) WE have heard learned counsel for the parties and perused the record with their able assistance. It is an admitted position that the goods could not be detained and only the transport vehicle could have been detained under Section 51(4) of the Act. However, notice dated 26.8.2007 (P-3) shows that it was issued to the owner of the goods through the driver and the goods were detained along with the connected documents on 21.8.2007. The petitioner made a representation on 28.8.2007 seeking release of goods which had been detained on the ground that Truck No. HR-58-0411 on some earlier occasion had defaulted in leaving State of Punjab after obtaining transit slip issued showing Jammu as the destination of the goods. It was pointed out that huge loss due to detention of goods without any fault on the part of the owner of the goods, would be caused to the petitioner and request was made for release of the goods at the earliest so that the goods be transported by the petitioner in another vehicle. It was further intimated that if needful was not done then the petitioner would be constrained to approach the Court of law. However, when nothing was done the petitioner was compelled to approach this Court.
(3.) WHEN the matter came up for consideration on 3.10.2007, we issued notice to the respondent-State and directed learned State counsel to obtain instructions.;