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2016 (7) TMI 1466 - HC - VAT and Sales TaxDetention of goods with vehicle - power to detain the vehicle - Section 59 of the Act - detention on the ground that the vehicle did not stop at the check post - Compounding fee under Section 61(1)(iii) of the A.P.Value Added Tax Act, 2005 - Held that:- Section 61(1)(iii)(aa) enables transporters, who commit an offence under Section 59 of the Act, to compound the offence on payment of a sum not exceeding ₹ 1,00,000/-. Compounding of an offence is on the volition of the person who has committed the offence, and no person can be forced to compound any offence under Section 61 of the Act. Refusal to compound the offence would only enable the competent authority to launch prosecution against the person concerned under Section 59 of the Act. The writ petition is disposed of directing the respondents to release the vehicle and the goods forthwith.
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