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2014 (3) TMI 659 - KERALA HIGH COURTDetention of vehicle u/s 47(4) of the KVAT Act – validity of order – whether the petitioner can be termed as a 'defaulter' - Held that:- The purpose behind Section 47(4) is to meet the specific requirements with regard to the course to be pursued in the case of defaulters - Ext.P4 order was passed on the next date, i.e. '26.12.2013' - No valid order was in existence on '25.12.2013', so as to have sustained the detention with reference to Section 47(4). The detention of the vehicle on 25.12.2013 w.r.t. Section 47(4) is not correct or sustainable in the eye of law - the vehicle and goods ordered to be released to the petitioner forthwith – The authorities concerned to proceed with further steps under the relevant provisions of law - The authorised officer of the assessee shall execute a 'personal bond' so as to cause release of the goods and vehicle - The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent/CTI for further steps – Decided in favour of assessee.
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