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2015 (11) TMI 1223 - HC - VAT and Sales TaxSeizure of trucks along with goods - several details on the transit Form 405 did not match with the details on the sales invoice of the goods that the truck was carrying - Held that:- goods have been detained on the Ahmedabad-Baroda Express Highway and not at any check-post or barrier, as contemplated under sub-section (1) of section 68 of the Act. It is the case of the respondent that the Additional Commissioner of Enforcement has directed the Deputy Commissioner of Enforcement to position mobile check-posts. However, on a plain reading of sub-section (1) of section 68 of the Act, it is evident that the check-post or barrier as contemplated for the purposes of section 68 is a check-post directed to be set up or a barrier directed to be erected by the State by notification in that regard in the Official Gazette. The Additional Commissioner of Enforcement is not empowered under subsection (1) of section 68 of the Act to direct setting up of the check-posts or erect barriers. Under the circumstances, the mobile check posts set up by the second respondent pursuant to the directions issued by the Additional Commissioner, Enforcement cannot be any stretch of imagination be said to be a check-post or barrier as envisaged under section 68 of the Act. Clearly, therefore, the second respondent was not empowered to take any action under section 68(4) of the Act. Under the circumstances, the detention of the truck in question together with the goods by the second respondent in exercise of the powers under sub-section (4) of section 68 of the Act is clearly without any authority of law. A perusal of the impugned seizure memo shows that the truck had not been detained by reason of any of the eventualities contemplated under sub-section (4) of section 68, but for the purpose of verification of the tax liability. Under the circumstances, the entire action of the second respondent in detaining the truck in question together with the goods is on all counts, without any authority of law. Consequently, the impugned seizure memo being without any authority of law cannot be sustained. - Decided in favour of assessee.
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