TMI Blog2005 (9) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... led with a prayer as follows: .Honourable court may be pleased to issue writ of mandamus or any other appropriate writ or order declaring the action of the first respondent in detaining the goods worth of Rs. 1,14,660 of block galaxy tiles 4410 square foot detained by the first respondent on September 3, 2005 along with the vehicle bearing No. AP. 27V 2939 as arbitrary contrary to the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said vehicle was detained by the first respondent on September 3, 2005 near Chittoor Town and on verification of the material, the first respondent came to the conclusion that there are various irregularities in the documents like undervaluation of the goods, inaccurate description of the quantity of material, etc. Therefore, the first respondent in exercise of the powers under section 45(6) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained on suspicion that there is evasion of tax, the detaining authorities are entitled to direct payment of either tax or furnish security for an amount equal to two times of the amount of tax payable, and therefore, the demand in the show cause notice calling upon the petitioner to provide security for an amount of Rs. 39,063 in the shape of bank guarantee is illegal. Even according to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nish security for an amount equal to two times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax. 8.. It is obvious from the language of the above-mentioned section that at the stage of detention of the goods under suspicion that there is evasion of tax, the respondents cannot demand both the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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