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2016 (12) TMI 565 - MADRAS HIGH COURTDetention of goods - non-submissions of forms - Online Form KK - Transporter Form MM - Transporter L.R. - Held that: - the respondent, while passing the impugned order, invoked Section 72(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "TNVAT Act") and demanded double the amount of tax as if, there is an evasion of tax. There is no finding in the compounding notice that the petitioner evaded payment of tax. The only reason for detention of the goods is the petitioner had produced a manual Form KK instead of a computed generated Form KK. The petitioner's explanation, vide representation, dated 20.11.2016 has not been considered nor referred to by the respondent, though it has been acknowledged by the respondent as could be seen from the signature appended to the representation, dated 20.11.2016. That apart in terms of Section 68 of the TNVAT Act, the owner or person in charge of the goods should carry with them, a Bill of sale or delivery note or such other documents as may be prescribed and Log book relating to the goods transported. Assuming that Form KK cannot be accepted, the other documents which are all import documents could have been considered by the respondent. Therefore, this Court has no hesitation to hold the computation done by the respondent in the compounding notice, dated 18.11.2016 is not tenable - the petitioner is directed to pay a sum of ₹ 50,000/- , the tax calculated by applying the rate of tax under the Central Sales Tax Act at 2% and this Court has fixed the amount of ₹ 50,000/-, which is approximately 2% of the value of the goods, viz., ₹ 20,77,467/-. On payment of the said amount, the vehicle and goods shall be forthwith released - petition disposed off - decided partly in favor of assessee.
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