1995 (12) TMI 355

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..... seeking a declaration that the collection of tax of Rs. 3,200 by the respondent as per receipt No. 951034 dated October 21, 1994 as arbitrary, illegal and without jurisdiction and to direct the respondent to refund the amount to the petitioner and also to direct the respondent not to detain the future consignments if they are accompanied by valid documents under section 29 of the A.P. General Sal .....

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..... e consignment, entertained some suspicion as to the role played by M/s. Andhra Oil Seeds Company, Hyderabad, which acted as a broker. In other words, the respondent submits that there was a doubt as to who was the last purchaser liable to pay the tax. In order to clear this suspicion, the respondent submits that he detained the vehicle on October 20, 1994 and issued a notice on the same day to th .....

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..... t have been exercised in such a casual manner without taking into account the mandatory procedure laid down for the detention and seizure of goods or vehicle. Be that as it may, this issue is almost academic now. The fact remains that an amount of Rs. 3,200 has been collected towards tax. At this stage, we need not go into the question whether the tax paid was voluntary or involuntary and whether .....

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