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2017 (3) TMI 1396

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..... Sivagnanam, J. For Petitioner : Mr. P. Rajkumar For Respondents : Mr. Manokaran Sundaram, A.G.P. ORDER Heard Mr.P.Rajkumar, learned counsel appearing for the petitioners and M r.Manokaran Sundaram, learned Additional Government Pleader, appearing for the respondents, in both these writ petitions. 2. These writ petitions have been filed by the Transport Contractors, who had been engaged by Con .....

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..... ber of the lorries assigned by the State of Andhra Pradesh. This is evident from a perusal of the impugned order. 4. Tampering the record issued by the Rubber Board, which would form part of the statutory documents, is a criminal offence and the petitioner is liable for prosecution. That apart the vehicles, said to be carrying the goods, did not cross the check post as mentioned in the transit pa .....

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..... against which, the petitioners approached the Commissioner of Commercial Taxes, who had confirmed the orders passed by the fourth respondent, as confirmed by the third respondent. Now, the petitioners are before this Court raising the very same contentions, which were canvassed before the respondents 1, 3 and 4. 6. On a perusal of the materials produced before this Court, it is evidently clear t .....

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..... king note of the stand of the petitioners that the goods have reached the respective States and they have also suffered taxes in the respective States, it is open to the petitioners to approach the third respondent with proof of payment of tax in the other States, by way of a representation, and if the same is done, the third respondent shall consider the petitioners' representation on merits .....

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