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2015 (5) TMI 1022 - HC - VAT and Sales TaxSeeking setting aside of impugned order - Show cause notices issued are vague in most of the cases - Petitioners are transporters registered under the Tripura Value Added Tax Act, 2004 - Held that:- there was a practice going on for long in Tripura that the transporters used to deal with the check post and settle the cases with the departments. In case the transporter compounds the matter then the transporter is virtually admitting that he is at fault because compounding can only be done by the person who is at fault or by his representative. However, this position was not clear till now. Therefore, one more opportunity is to be give to the transporters for the past and also because in most of the cases the show cause notices issued are very vague and do not clearly depict what are the violations made by the transporter. But in the final order reference has been made to the various violations committed by the transporter and compounded by them. Since the transporters have not denied that they have compounded these matters, it is apparent that they settled the matters. Whether these matters were settled on behalf of the dealers or not is not for this Court to decide in these proceedings. Therefore, for the future, we make it clear that if the transporter settles the matter and compounds the matter at the check post it shall be deemed that he is the offender and, therefore, he is compounding the matter unless he produces a written authorization from the dealer authorizing the transporter to compound on his behalf when the composition shall be treated to be an offence by the dealer and not by the transporter. Therefore, the impugned order is set aside. - Petitions disposed of
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