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2016 (9) TMI 120 - KERALA HIGH COURT

2016 (9) TMI 120 - KERALA HIGH COURT - TMI - Demand of security deposit - detention of consignment mandatory Form-15 was not accompanied suspection that the consignment was for sale Held that: - The statute clearly says that the transport has to be accompanied by either a tax invoice or delivery note 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 f .....

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filed challenging Ext.P7 by which an excavator consigned by the petitioner had been detained and the petitioner is called upon to remit an amount of ₹ 6,38,000/-. It is stated in Ext.P7 that on verification of the documents, the mandatory document, viz; Form 15 (delivery note) is not accompanying the transaction. Hence it was suspected that the consignment was for sale and therefore the security deposit is demanded. 2. Learned counsel for the petitioner submits that it is a stock transfer .....

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t. 4. On the other hand, the learned Government Pleader submits that the delivery note in Form 15 is mandatory in terms of Section 46 (3) of the Act and Rule 58 (16) of the Rules. It is pointed that though a copy of the invoice had been produced as Ext.P1, it is not a tax invoice and therefore, it cannot be a substitute for delivery note. Section 46 (3) (a) reads as under: "46. Establishment of check post and documents to be carried with the goods. (1) xxx (2) xxx (3) Subject to the provisi .....

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