TMI Blog2013 (5) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... d when the petitioner complies with the aforesaid conditions, the respondent shall release the goods detained immediately. - Writ Petition No: 5757 of 2013 - - - Dated:- 26-3-2013 - V. Dhanapalan,J. For the Petitioner : Mr. C. Baktha Siromani For the Respondent : Mr. A.R. Jaya Pratap ORDER In this writ petition, a challenge has been made to the goods detention notice proceedings in G.D. No: 135/2012-13 dated 22.02.2013 seeking to quash the same as illegal and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006. 2. According to the petitioner, they are engaged in transporting goods owned by M/s. Indial Oil Corporation Ltd. to various States in India. The consignee is one M/s. Supreme Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the TNVAT Act. He would further submit that the petitioner is prepared to remit the entire tax liability as demanded in the impugned detention notice. 4. Per contra, Mr. Jayaprathap, learned Government Advocate (Taxes) submits that petitioner is neither the dealer nor the owner of the goods and is only a transporter and, therefore, though he pays the tax liability, the payment of compounding fee has to be secured otherwise, lot of prejudice would be caused to the department in collecting the said compounding fee. He also submits that though the petitioner has a right of revision before the Joint Commissioner, it has not filed any revision so far. 5. Heard the learned counsel for the parties and perused the materials made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and bound for any other place outside the State, passes through the State, the owner or other person in charge of such goods vehicle shall obtain a transit pass in the prescribed form and in the prescribed manner from the officer in charge of the first check post or barrier, after its entry into the State. From the reading of the above provision it is clear that owner or other person incharge of such goods should obtain the transit pass from the authorities. In this case, the petitioner, as transporter, claims to be the person incharge of the goods and, seeks release of goods on payment of tax. 8. However, this claim of the petitioner is resisted by the learned Government Advocate (taxes) by contending that, the goods cannot be order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay such tax. 9. In the light of the above stated position, this writ petition and the connected miscellaneous petition, stands disposed of on the following terms : (1) Petitioner shall pay the sum of ₹ 1,19,260/-, being the amount of tax demanded by the respondent, within a period of one week from the date of receipt of a copy of this order. (2) As regards the compounding fee, without prejudice to petitioner's right to file a revision before the competent authority, the petitioner shall furnish bank guarantee for the sum of ₹ 2,38,720/- being the compounding fee demanded by the respondent. (3) As and when the petitioner complies with the aforesaid conditions, the respondent shall release the goods deta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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