TMI Blog2012 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue Recovery Act for recovery of arrears if the dealer does not clear arrears or at least makes arrangement for payment of arrears as a condition for release of goods - commodity brought is not for sale but is capital goods for installation in the factory which is a matter which the assessing officer/ check-post authorities or departmental officials can verify after release of goods - appellant will furnish a post dated cheque drawn on a local branch of a nationalized bank for ₹ 10 lakhs in favour of their assessing officer towards arrears of tax - W. A. No. 260 of 2012 and W. P. C. Nos. 4226, 4228, 4238 and 4239 of 2012 - - - Dated:- 22-2-2012 - C. N. Ramachandran Nair and Babu Mathew P. Joseph, JJ. Harisankar V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner submits that section 47(4) does not authorize recovery of arrears of tax by detaining goods under transport at the check-post. On the other hand, according to him the section authorizes detention of goods and release of the same on payment of tax, if any due, in respect of the goods transported. The Government Pleader has defended the action of the check-post officials in detaining the goods on both the grounds. Since the controversy is on the scope of section 47, we extract the said provision hereunder for reference:- "47. (4) If such officer has reason to believe that the tax exigible on the sale or purchase of goods under transport is not paid, or the dealer whose goods are transported is in default of payment of any tax or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) more workable and effective, the assessing officers in the State should keep on updating the check-post officials about the tax arrears of dealers so that as and when goods are transported by defaulters their goods under transport are detained and released only on clearance of arrears of tax, recovery of which is not stayed by any authority or court or on such dealer making arrangements for timely payment of arrears of tax to the satisfaction of the Department. We direct the Commissioner to issue appropriate instructions in this regard to the assessing officers and also to the check-post authorities. So far as the goods under transport in this case is concerned, prima facie, we feel the commodity brought is not for sale but is capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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