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2016 (1) TMI 3 - HC - VAT and Sales TaxSeizure of truck with goods - Assistant Government Pleader by submitting that the petitioner is only a transporter and that the owner of the goods in question has not come forth and that the respondents apprehend that the owner may not cooperate in the proceedings which may be taken by the respondent authorities - Held that:- Interest of justice would be served if the petitioner’s truck alongwith goods are released, subject to the petitioner depositing the tax amount at the rate of 15% of the value of the goods in question as assessed by the respondents which comes to ₹ 1,50,000/-. Upon such amount being paid, the respondents shall forthwith release the vehicle in question alongwith the goods, without prejudice to any action that may be initiated by the respondents against the owner of the goods in question under the provisions of the Gujarat Value Added Tax Act. Furthermore, with a view to verify as to whether the goods actually leave the State of Gujarat, the respondent authorities may verify with the Bhilad checkpost at the time when the vehicle in question leaves the border of Gujarat and enters into Maharashtra. It is clarified that the amount of ₹ 1,50,000/- that would be deposited by the petitioner would be subject to ultimate outcome of the proceedings that may be initiated by the respondents. In case no proceedings are initiated, it would be open for the petitioner to seek refund of the said amount. - Appeal disposed of.
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