TMI Blog2016 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is a stock transfer from the petitioner's Cochin office to Bangalore. Invoice had been drawn as Ext.P1 and the particulars had been stated in Form No.8, which is consignment of declaration showing the same as Excavators and parts. 3. It is submitted that there is no mandatory requirement of producing the delivery note as stated in Ext.P7. Petitioner submits that there is necessity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity or value, as may be prescribed, by any vehicle, unless he is in possession of, - (a) either a tax invoice or delivery note or certificate of ownership containing such particulars, as may be prescribed, and (b) xxx (c) xxx 5. The statute clearly says that the transport has to be accompanied by either a tax invoice or delivery note or certificate of ownership containing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 8 F of Declaration, I am of the view that the goods can be released on condition of the petitioner remitting 25% of the amount. Accordingly, this writ petition is disposed of as under: (i) The goods shall be released on condition of the petitioner remitting 25% of the amount involved in the detention order and giving a simple bond without sureties for the balance amount. (ii) The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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