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2015 (6) TMI 1202 - MADRAS HIGH COURTCompounding of offence - release of detained goods alongwith vehicle - case of petitioner is that the second respondent has no jurisdiction or authority, as he is not the assessing authority to compound the offence on receiving the amount - Circular No.33/2014 Q4/7752/2014 dated 17.7.2014 - HELD THAT:- Mere reading of Rule 15(1) & 15(4) of the TNVAT Rules says that the officers of Commercial Taxes Department not below the rank of Deputy Commercial Tax Officer shall be the officer prescribed for the purposes of Sections 65, 66, 67, 68 and 69. Although this may be so, the Circular No.33/2014 Q4/7752/2014 dated 17.7.2014 issued by the Principal Secretary/Commissioner of Commercial Taxes, Chennai clearly shows that the movement of goods, if accompanied with a valid invoice, would satisfy the provisions of Section 68 of the TNVAT Act, hence, there is no offence falling under Section 71(5)(a) of the TNVAT Act. Further, when Rule 15(1) totally excludes the operation of Section 72(1)(a) of the TNVAT Act and also for the reason that the movement of goods were accompanied with valid invoices as per Section 68 of the TNVAT Act, the impugned goods detention notices issued by the second respondent in both the writ petitions are liable to be set aside. The impugned orders are set aside and the respondents are directed to release the goods forthwith to the petitioners on production of a copy of this order - Petition allowed.
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