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2007 (12) TMI 427 - KARNATAKA HIGH COURTNon-release of certain goods seized by the officials of the Commercial Taxes Department, while the goods were in transit - Held that:- In the present case, as of now, only ground on which the respondent is still holding on to the goods is for the realisation of the tax liability of the consignee for the months of April and May 2006. While for realising such amount, the subject-matter goods can definitely be put to auction sale in accordance with the procedure under the very enactment and Rules framed thereunder, if it is found there is surplus left over after such realisation of tax, that amount the State cannot retain as its own, but should necessarily return to the person to whom the goods belong. In the present case, if no one else should come forward to claim the proceeds of such sale, which if found to be in surplus of the tax liability and the petitioner alone should put forth a claim, it is only proper that the respondents be directed to pay such surplus amount to the petitioner. In the result, this writ petition is disposed of directing the respondent to pay to the petitioner the surplus amount if any that remains after the subject goods are sold and the tax liability for which it had been detained is adjusted
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