W.P.(MD)No.1287 of 2019 Archives - Tax Heal https://www.taxheal.com/tag/w-p-mdno-1287-of-2019 Complete Guide for Income Tax and GST in India Mon, 11 Feb 2019 14:58:33 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Impose only Reasonable Penalty if vehicle moved in wrong route : HC https://www.taxheal.com/impose-only-reasonable-penalty-if-vehicle-moved-in-wrong-route-hc.html https://www.taxheal.com/impose-only-reasonable-penalty-if-vehicle-moved-in-wrong-route-hc.html#respond Mon, 11 Feb 2019 14:58:31 +0000 https://www.taxheal.com/?p=75564 The goods were shipped from Pune to be delivered at Branch Officeof the writ petitioner at Virudhunagar. The goods were moved fromPune on 23.12.2018. It appears that the vehicle transporting two wheelers instead of halting at Virudhunagar, had moved towards Sivakasi. When the vehicle was enrout to Sivakasi and 7 km away from Virudhunagar, it was… Read More »

]]> The goods were shipped from Pune to be delivered at Branch Office
of the writ petitioner at Virudhunagar. The goods were moved from
Pune on 23.12.2018. It appears that the vehicle transporting two wheelers instead of halting at Virudhunagar, had moved towards Sivakasi. When the vehicle was enrout to Sivakasi and 7 km away from Virudhunagar, it was intercepted by the respondent roving squad. The respondent seized the vehicle and called upon the driver of the vehicle to cooperate. It appears that the driver of the vehicle did not extend proper cooperation. In these circumstances, the impugned order of the detention came to be passed. The respondent had also passed release order putting the writ petitioner on terms. A sum of Rs.18,96,000/- had been levied as a penalty.  The vehicle has
also been seized and detained. 

Held

It is not as if the goods had already been offloaded. The vehicle was intercepted when it was in transit. The respondent ought to have directed the driver of the vehicle to move back towards Virudhunagar. Instead adopting such a procedure, the respondent had chosen to be harsh and vindictive.

The detention order dated 28.12.2018 and the order dated 11.01.2019 suffer from vice of gross unreasonableness and disproportionality. When a power is conferred on a statutory authority, it should be exercised in a reasonable manner.

By directing the writ petitioner to pay a sum of Rs.5,000/- [Rupees Five Thousand only] towards fine to the respondent, the orders impugned in this writ petition stands quashed.

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 24.01.2019
CORAM :
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.1287 of 2019
and
W.M.P.(MD)No.1098 of 2019

Tvl.R K Motors,
Represented by its Partner: Dinesh Kumar Agarwal,
194, Thiruthangal Road,
Sivakasi – 626 123. … Petitioner
/Vs./
State Tax Officer,
Sattur Road Roving Squad,
Virudhunagar. … Respondent

Download Order Click here

]]> https://www.taxheal.com/impose-only-reasonable-penalty-if-vehicle-moved-in-wrong-route-hc.html/feed 0