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2016 (5) TMI 76 - GUJARAT HIGH COURTRefund of amount paid to get the goods released - truck not stopped at the checkpost - Held that:- the powers under section 68 of the Act can be exercised at the time when the truck passes through the check-post. The same does not apply to a truck which has already crossed the check-post and has entered the State. Insofar as a truck which has already entered the State is concerned, it is the provisions of section 69 of the GVAT Act which are applicable. Under subsection (1A) of section 69 of the GVAT Act, it is the liability of the driver or the person in-charge of the vehicle to pay the penalty as may be determined after giving him a reasonable opportunity of being heard. The action taken by the authorities under the GVAT Act of seizing the goods and detaining the truck for breach of the provisions of section 69(1) of the GVAT Act is without any authority of law inasmuch as under the provisions of section 69, the concerned officer has no power of authority to detain such truck. Consequently, the recovery of the tax and penalty from the respondent dealer for release of the goods which had been seized in the purported exercise of powers under sub-section (4) of section 68 of the GVAT Act was without any authority of law. The Tribunal in the impugned order has held that it is the transporter’s liability under section 69(1) to obtain a transit pass from the check-post authority at the time of entry of the vehicle in the State and not of the owner and hence, whatever may be the consequences of the lapses on the part of the transporter, the owner of the goods cannot be made answerable. Since the court is in agreement with the final conclusion arrived at by the Tribunal, it is not possible to state that the impugned order gives rise to any question of law, much less, a substantial question of law, warranting interference. - Decided against the revenue.
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