TMI Blog2005 (11) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under the provisions of section 29A of the Act. Intelligence Inspector had detained the goods on the ground that the consignor or consignee was not a registered dealer under the provisions of the Kerala General Sales Tax Act, 1963 as per the invoice or declaration produced and demanded security amount of Rs. 88,107 for release of the goods. Petitioner pressed for the release of the goods on production of registration certificates contending that even the goods which were transported without proper documents are liable to be released on production of documents. It was further averred that there was no evidence to show that there has been attempt for evasion of tax on goods transported. Various other contentions were also raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad office at Secunderabad and is engaged in the execution of electrical contract. Petitioner has a branch office in Kerala at Brahmapuram and is a registered dealer on the files of the Sales Tax Officer, II Circle, Perumbavoor. The Intelligence Officer issued exhibit p7 notice under section 29A(2) of the Kerala General Sales Tax Act, 1963 demanding security of Rs. 88,107 for release of 68 boxes of electrical goods valued at Rs. 4,40,535 covered by invoice No. 001403 dated June 26, 1997 and declaration in form 27B dated June 6, 1997 kept with M/s. Annamalai Roadways. The reason for detention and demand of security deposit was that the consignor or consignee was not a registered dealer under the provisions of the Kerala General Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments (in cases where such documents are necessary) or that any person transporting the goods is attempting to evade payment of the tax due under this Act, he may, for reasons to be recorded in writing, detain the goods and shall allow the same to be transported only on the owner of the goods, or his representative or the driver or other person-in-charge of the vehicle or vessel on behalf of the owner of the goods, furnishing security for double the amount of tax likely to be evaded as may be estimated by such officer. (underline Here italicised supplied) In exhibit P7 notice, the first appellant herein stated the following reason: The consignor or consignee is not a registered dealer under the provisions of the Kerala General Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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