TMI Blog2000 (5) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle was intercepted by the Assistant Director (Enforcement), Excise and Taxation Department, Punjab, Chandigarh, along with his supporting staff on December 11, 1998 as the officer concerned doubted the genuineness of the bills and other documents carried by the driver of the vehicle. M/s. Jauss Polymers Ltd., village Chanalon, was the consignee of the goods which were sold for a consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormed that the petitioner was also made to deposit another sum of Rs. 10,000 as godown charges which according to the petitioner it was not liable to pay. It is against the order of the Deputy Director (Enforcement) that the present writ petition has been filed under article 226 of the Constitution. 2.. The contention of Sh. K.L. Goyal, learned counsel for the petitioner is that the petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 60,000 in the circumstances of the case. He further contends that it is not necessary to issue any notice to the petitioner who claims to be the owner of the goods. He has referred to the definition of the term "owner" as contained in the Punjab General Sales Tax Rules, 1949 as amended in November, 1997. 3.. We have given our thoughtful consideration to the rival contentions. In our v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory provisions. We have, therefore, no hesitation in quashing the impugned order passed by the Deputy Director. The view we have taken finds support from the Division Bench judgment of this Court in Aero Club v. State of Punjab [1997] 104 STC 349. The case is remanded to the Assistant Excise and Taxation Commissioner, Fatehgarh Sahib for further proceedings in accordance with law. The office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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