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2013 (8) TMI 643 - ALLAHABAD HIGH COURTDetention of Goods - UP VAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - Held that:- Goods had not been taken outside the State of U.P - The declaration form under the Orissa VAT Act, which was necessary for the import of the goods was not produced - The discrepancy in the bill number and date of issue of certain bills from the bill book had been alleged - The goods have been detained illegally, arbitrarily and without any basis and merely on surmises and conjectures and whims of the authorities concerned despite the settled principle of law - Each and every transaction had to be examined independently on its own merit and past conduct is wholly irrelevant - the driver of the vehicle possessed the documents relating to the goods and the Transit Declaration Form and the same were produced before the Commercial Tax Officer at the time of checking. Neither such Transit Declaration Form was found non-genuine or improper nor were any details relating to the goods furnished in the Transit Declaration Form found incorrect - No such finding had been recorded by any authority in this regard. No case had been made out that Section 52 of the Act or Rule 58 or circular of the Commissioner had been violated - No case had been made out that the goods were not traceable to bonafide dealer and were not recorded in the books of accounts, document or register - The inference that the goods may likely to be unloaded inside the State of U.P. And may not be taken to other State, while the goods were in transit and vehicle was on declared route was merely based on presumption, suspicion and doubts, which was not sustainable in law. 28-B. Transit of goods by road through the State and issue of authorization for transit of goods - When a vehicle coming from any place outside the State and bound for any other place outside the State, and carrying goods referred to in sub-section (1) of Section 28-A, passes through the state, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner an authorization for transit of goods from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person-in-charge of the vehicle. The Principal Secretary, Financial Institutions was directed to look into the matter and review the mechanism provided under the Act and take steps to provide such mechanism to check evasion and corrupt practices - The Commercial Tax Officer was directed to release the goods forthwith without any security and also pay the exemplary cost imposed.
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