Copy of the Receipt FORM VAT 38 CASH SECURITY RECEIPT

Annexure P-1

Book No. 3689

Serial No. 51 Dated: 28-01-2011

RECEIVED sum of Rs.

141100/-

(in figures) Rs. One Lakh forty Munish Kumar s/o Sh.

one thousand one hundred only (in words) from Shri

Lakshmi Owner of the goods or his representative or the driver or any other person incharge of goods vehicle vessel no. PJI 2271, in respect of goods covered vide sales bill/cash memo/ invoice/ delivery Goods challan Receipt no. No.

________________

Dated

___________________

________________ of M/s ____________________ (name of transport company) dated _________________________ in cash, as security as provided in sub section (6) (a) of section 51 of Punjab Value Added Tax Act, 2005.

Sd/Signature of the person rendering the amount

Sd/Signature of the issuing authority with seal

‘True Copy’ Advocate

Copy of the Order

Annexure P-2

RELEASE ORDER

No. 1318

Date 28-01-2011

Truck No. PJI – 2271 Driven by sh. ________________ loaded with the following goods, which was detained on _____28-01-2011 u/s 51 of the Punjab VAT Act, 2005.

Munish Kumar s/o Sh. Lakshmi Narain G.T. Road Mandi Gobindgarh __________________

1.

The goods are hereby released against penalty of Rs. 141100/- vide

receipt no. 51/3689 dt. 28-01-2011_____________________________________ 2. 3. 4. 5. The goods hereby released after verification vide order dated ________ The goods are released against Bank Guarantee No. _________________ The goods are released against Cash Security of Rs. _________________ The following documents have been retained/ impounded

___________________________________________________________________

Sd/Excise & Taxation Officer Mobile Wing, Chandigarh.

Dated:28-01-2011

‘True Copy’ Advocate

Copy of the Representation

Annexure P-3

23-Feb-11

The Financial Commissioner Taxation Chandigarh.

Sub: Release order no. 1318 dt. 28/01/2011 and cash security receipt no. 51/3689 dt 28/01/2011 issued by Excise and Taxation Officer, MW, Chandigarh.

Sir,

Please refer to the proceedings in the captioned matter. It is respectfully submitted as follows:

1. That in the above said matter the applicant on 28/11/2011 was made to sign certain blank documents and compelled to pay a cash security to the tune of Rupees 141100/- under s. 51 of the VAT Act, 2005. A document in shape of declaration (biyaan) was got from the dealer on pretext that he is penalized under s 51 of the VAT Act and he was ready to pay it in cash. This statement is hereby retracted as it was made under duress.

2. That a cash security along with a release order was issued under the hand and seal of Exise and Taxation Officer but it is pertinent to mention that neither any detention order nor any notice was ever issued by the department.

3. That no documents relating to the consignment were taken on record by the concerned ETO whereas all the statutory documents were accompanying the consignment and hence he made out a case on his own arbitrarily and without conducting a fair inquiry and without referring it to the inquiry officer.

4. That after this incident the dealer had neither received any notice of inquiry nor any other communication from the department officials.

5. That a reasonable apprehension exists in the mind of the applicant that the above said blank and signed documents might be misused. Moreover, the prescribed time period has elapsed for following the procedure under s. 51 which has also not been followed and which makes the retention of cash security as illegal.

Hence, it is humbly prayed that the concerned officer may kindly be directed to refund the cash security received by him along with the blank signed documents.

Yours truly,

Sd/MUNISH MITTAL C/o M/s Kailashpati Traders Tin – 03592064325 Through

Sd/VIPAN KUMAR B.com (H), LL.M. QLTT, Advocate Lecturer, National Law University CC to ETC, Patiala

‘True Copy’ Advocate

Copy of the postal receipt

Annexure P-4

MANDI GOBINDGARH <147301> EP026809501IN Counter No: 1, OP-Code: 02

INDIA POST

To:

EXCISE & TAX COMMISSIONER, BHUPINDRA ROAD PATIALA, 147001

From: Vipan Kumar, MGG Wt: 20 grams. Amt: 25.00, 24/02/2011, 12:25

‘True Copy’ Advocate

Copy of the postal receipt

Annexure P-5

MANDI GOBINDGARH <147301> EP026809515IN Counter No: 1, OP-Code: 02

INDIA POST

To:

FIN COMMISSIONER, PB CIVIL SECTT CHANDIGARH, 160001

From: Vipan Kumar, MGG Wt: 20 grams. Amt: 25.00, 24/02/2011, 12:26

‘True Copy’ Advocate

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