TMI Blog1995 (12) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 Sales Tax Act. 2.. It is the case of the petitioner that he purchased groundnu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hra 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 the driver of the vehicle to cause appearance of the owner of the goods with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the collection was justified. It is not in dispute that the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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