TMI Blog2014 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... tting the body, built on the chassis - The revisionist has given his address at Kota whereat the chassis was purchased - However, this by itself may not be sufficient to give an impression and no person of ordinary prudence having reasonable acquaintance in the matter like present can form an opinion that the Driver or owner has brought chassis in State of U.P. for sale, by evading payment of tax - A chassis registered on temporary basis and hypotheticated to Bank, cannot be sold without several formalities in which various other agencies like Transport Department, HDFC Bank etc. are involved. Whether quantum and form of security demanded for release of the goods was excessive and arbitrary – Pre-deposit for release of chasis of goods ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods was excessive and arbitrary? 2. The Assistant Commissioner (Mobile Unit No. 8), Commercial Tax Department, Ghaziabad on 28.11.2013 at about 4.25 am in the early morning intercepted a vehicle, in the form of new chassis of a goods carrier, with registration No. RJ 20 TC 0176/Temporary/12608, near Indrapuram Cut, on National Highway No. 24, Ghaziabad. It is said that Driver on inquiry told that he was taking the chassis from Jaipur to Moradabad for getting its body, built by some body maker. Except temporary registration certificate and insurance certificate, issued on 27.11.2013, Driver did not possess any other document. The Officer Incharge, Mobile Unit forming an opinion that chassis was being taken to Moradabad or elsewh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst bank loan, could not have been resold anywhere and, therefore also, seizure of chassis is patently illegal. 5. The record shows that revisionist is not a mere Driver but the owner of chassis in question as the invoice was issued by M/s Ganga Nagar Motors, Kota (Rajasthan) in the name of revisionist. The chassis is shown hypotheticated to HDFC Bank. Regarding intention of revisionist, it is too early at this stage to form any conclusive opinion but the fact remains that revisionist did not inform checking authority as to whom he has to met for getting the body, built on the chassis. The revisionist has given his address at Kota whereat the chassis was purchased. He was driving chassis to Moradabad for getting a body built thereon wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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