TMI Blog2000 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the normal course of business the petitioner sold goods to Aman Marble Granite, Dholpur in Rajasthan for an amount of ₹ 2,74,841/- and the gods were despatched as per bill No.2 on 11.4.2000. It is further alleged that the sale was inter-State and, therefore, a sum of ₹ 5,497/- was paid as central sales tax. The goods were transported through Zenith Transport Company, Mandi Gob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in this case. Shri Banger appeared in person and stated that the petitioner appeared before him only on 18.4.2000 for the release of goods without any surety bonds and when he was told to furnish security as required to Sub-section (6)(i) of Section 14B of the Act he appeared again on 20.4.2000 with surety bonds but by that time he had already sent the file to the Assistant Excise and Taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er furnished a bond with sureties there was no reason why Shri Banger did not release the goods as under the statute he alone was duty bound to release them no matter where the file was. The petitioner states that this officer keeps harassing the transporters at the barrier and detains goods some times on flimsy grounds and refuses to release them even when security is furnished. Similar allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r will also be entitled to have his costs which are assessed at ₹ 2,000/-. 4. Copy of this order be sent to the Financial Commissioner (Taxation)-cum-Secretary, Excise and Taxation Department, Government of Punjab, Civil Secretariat, Chandigarh for information conveying our displeasure at the manner in which Shri Banger has discharged his duties which has resulted in un-necessary and avoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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