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2013 (4) TMI 675 - MADRAS HIGH COURTDetention orders - transit pass not shown by assessee - Held that:- As per Section 70(2) of TNVAT Act, 2006 petitioner has to necessarily obtain a transit pass in the prescribed form and in the prescribed manner, thus the plea of the petitioner that the Circular Act Cell-IV/69980/2000 dated 23.11.2000 issued by Commissioner of Commercial Taxes, Chennai stating no transit pass is required will apply, does not merit consideration as it will have no force in law after coming into force of the 2006 Act. Therefore, the above said plea is rejected. However, an opportunity is given to the petitioner to approach the competent authority for release of goods in terms of Section 67(4) of the TNVAT Act, 2006 on payment of tax. If the petitioner pays the tax as required under Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006, the authority is bound to release the goods forthwith. Composition of offence - A detailed procedure has been prescribed for composition and an opportunity should be given before passing an order under Section 72 of the TNVAT Act, 2006. The said section prescribes that an order should be passed on composition either way on merits and the petitioner is entitled to pursue the same on merits, if aggrieved. Thus composition of the offence, as per notice issued, it has to be dealt with independently.
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