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2016 (9) TMI 120 - KERALA HIGH COURTDemand of security deposit - detention of consignment – mandatory Form-15 was not accompanied – suspection that the consignment was for sale – Held that: - The statute clearly says that the transport has to be accompanied by either a tax invoice or delivery note or certificate of ownership containing such particulars as may be prescribed. The delivery note not produced. Reference is made to Rule 58(16) which insists for a delivery note in Form No.15 for stock transfer - the petitioner is a registered dealer and goods are being taken by way of stock transfer as evident from 8 F of Declaration, the goods can be released on condition of the petitioner remitting 25% of the amount – simple bond required for the balance amount.
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