Kandra Seshamma vs The State Of Andhra Pradhesh,
2021 Latest Caselaw 1745 AP

     THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO

                 WRIT PETITION No.6895 of 2021

ORDER :

The petitioner is owner of lorry bearing registration No.AP 27 TZ

3127. The said lorry along with granite slab being transporting in the

lorry were seized by respondent No.3 on 08.03.2021 on the ground

that there is illegal transportation of granite slabs.

2. The learned counsel for the petitioner would rely upon the

judgment of a Division Bench of this Court, dated 03.02.2021 in

W.A.No.4 of 2021 to contend that vehicles involved in such

transportation of minor minerals have to be released in accordance

with the guidelines set out in the judgment.

3. The learned Government Pleader for Home would submit that

the judgment of the Division Bench would be applicable only in

relation to an infraction of the minor mineral rules. He would submit

that the provisions of the GST Act would also be applicable and

Section 129 of the GST Act authorizes the seizure and confiscation of

the conveyance in which the good are being transported. As such any

order of this Court should be made applicable only in relation to the

provisions of the minor mineral rules and liberty should be given to

the authorities of the GST Act to take necessary action.

4. Accordingly, this Writ Petition is allowed directing the

respondent No.2 to release the vehicle of the petitioner bearing

registration No.AP 27 TZ 3127 on the following terms and conditions:

(i) The person, in whose custody the vehicle is, shall get the

value of the vehicle assessed by the Motor Vehicle Inspector

concerned in the presence of the owner of the

vehicle/petitioner and on fixing of the value of the vehicle by

the Motor Vehicle Inspector, the petitioner shall furnish either

bank guarantee or immovable property security to the value of

the vehicle as assessed by the Motor Vehicle Inspector and

also execute a personal bond to the satisfaction of the

authority concerned;

(ii) The interim custody of the vehicle shall be given in favour

of the petitioner, subject to producing proof in support of the

ownership of the vehicle;

(iii) The petitioner shall give an undertaking to produce the

vehicle as and when required either by the authority concerned

or Court or the Investigating Agency and also give an

undertaking that he will not alienate, encumber or alter the

physical features of the vehicle.

5. However, these directions shall not preclude the authorities of

the GST to take such action which they deem fit under the provisions

of the GST Act and Rules. There shall be no order as to costs.

As a sequel, the miscellaneous applications, if any pending,

shall stand closed.

__________________________ JUSTICE R. RAGHUNANDAN RAO

Date : 25.03.2021 SPP

THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO

W.P.No.6895 of 2021

Date 25.03.2021

SPP