ORDER :

As the issue involved in both these cases is one and the same, these writ petitions are decided by way of a common order.

(a). W.P. NO. 20308 of 2018:

The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:

“...to issue a Writ, order or direction more particularly a Writ of Mandamus declaring the action of Respondent No.5 of issuing impugned challan dated 07/06/2018 bearing no.1693342 levying Life tax of Rs.13,80,600/- (Rupees Thirteen lakh eighty thousand Six hundred only) as illegal, arbitrary and violation of principles of natural justice and as enshrined and guaranteed under Article 19 (1) (g) and Article 300 A of Constitution of India as no notice is issued prior to challan and consequently quash the impugned challan and thereby the vehicle bearing number RJ05GB5482 may be permitted to travel bearing “Portable Plant/equipment” being mounted for transporting to the customer site and pass...”

(b). W.P. NO. 19889 of 2018:

The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:

“…to issue a Writ, order or direction more particularly a Writ of Mandamus declaring the action of Respondent No.5 of issuing impugned challan dated 07/06/2018 bearing no.1693341 levying Life tax of Rs.11,04,500/- (Rupees eleven lakh four thousand five hundred only) as illegal, arbitrary and violation of principles of natural justice and as enshrined and guaranteed under Article 19(1)(g) and Article 300 A of Constitution of India as no notice is issued prior to challan and consequently quash the impugned challan and thereby the vehicle bearing number RJ05GB5482 may be permitted to travel bearing “Portable Plant/ equipment” being mounted for transporting to the customer site and pass…”

2. The petitioner is a private company limited incorporated under the provisions of the Companies Act, 1956 and is a leading industrial company offering portable equipment and services in the field of mining and construction and is into the manufacturing of Portable Crushing Plant-Metso NW220GPDTM is built around Nordbe rg ® GP220TM cone crusher combined with the big 10 m2 (12 yd2) four-deck dual-slope screen into the same advanced chassis bringing 20% more crushing and screening performance compared with conventional solutions in the same size class and innovations such as hydraulically fine-adjustable support legs and screen lifting make installation quick and easy. Metso NW220GPD is delivered with IC50CTM unit automation and also readiness for CE marking and wide voltage range 230/400-460V 50/60Hz.

3. While the matter being so, on 30.03.2018, a purchase order was placed by one Ramalingam Construction Company (P) Ltd for supply of 1 No. of 250T PH Three Stage and 1 No. of 250 TPH Two Stage Crushing and Screening NW Plants, for which a Performa invoice was issued by the M/s. Ramalingam Construction Company (P) Ltd., on 09.05.2018. Thereafter, the portable plant equipments dispatch notes dated 26.05.2018 is issued by the petitioner for the dispatch of NW106 portable plant and it is to be delivered to the customer’s site located at Ponnivadi Village, Dharapuram, Tamil Nadu from the petitioner’s plant at Alwar.

4. The E-Way Bill was generated by the petitioner for the dispatch of the equipment under the dispatch notes 741012407482 for equipment NW106 Portable Plant. Thereafter, the equipments were mounted and transported by M/s. Premier Road Carriers Ltd., on 26.05.2018 vide vehicle number RJ05GB5482. The said above equipment while in transit for their delivery at the customer’s site by transport vehicle was intercepted at Palamaner Check-Post, Chittoor District, Andhra Pradesh during its inter-state movement passing through Respondent State of Andhra Pradesh.

5. The 5th respondent verified the documents of the transporting vehicles and later the equipment documents, under the impression that the vehicle on which the equipment was mounted and is bei