Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 198 - KERALA HIGH COURTKerala Value Added Tax Act - Evasion of tax – alleged that appellant/petitioners are in arrears of tax for which goods can be detained as provided under section 47(4) of the Kerala Value Added Tax Act, 2003 - appellant/petitioner submits that section 47(4) does not authorize recovery of arrears of tax by detaining goods under transport at the check-post – Held that:- There is no provision in section 47(4) to detain the goods until full arrears are paid. However, section 47(4) does not bar the Department from exercising right of attachment and sale of the detained goods under transport under other provisions of the Act or under the Revenue Recovery Act for recovery of arrears if the dealer does not clear arrears or at least makes arrangement for payment of arrears as a condition for release of goods - commodity brought is not for sale but is capital goods for installation in the factory which is a matter which the assessing officer/ check-post authorities or departmental officials can verify after release of goods - appellant will furnish a post dated cheque drawn on a local branch of a nationalized bank for ₹ 10 lakhs in favour of their assessing officer towards arrears of tax
|