2014 (3) TMI 659

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..... s Department, Cochin as per Ext.P1 series invoice. The goods in the vehicle bearing No.MH15-BG/5765 were intercepted by the second respondent/Commercial Tax Inspector at the Check Post issuing Ext.P3 notice dated 25.12.2013 under Section 47(4) of the KVAT Act stating that the consignor was in default of statutory dues under Section 48(3) of the KVAT Act and that as per the information furnished, t .....

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..... with reference to Ext.P4 order of the Commercial Tax Officer, Kasaragod effecting an assessment to the tune of Rs.50,13,345/- for not having surrendered the 'transit pass' in respect of an early transportation. The learned Counsel for the petitioner points out that the said order is dated '26.12.2013' and as such, it was not in existence on the date of issuance of Ext.P3, i.e. on t .....

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..... State. The learned Government Pleader submits that the version of the petitioner with reference to non-surrendering of 'transit pass' forming the subject matter of Ext.P4, cannot be swallowed without a pinch of salt. It is stated that , after initial entry of the concerned vehicle on 16.08.2013, the vehicle re-entered the State, when the course and events were verified, which led to Ext. .....

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..... e thereunder allow the goods to be transported after realising the tax in respect of the goods transported. If the driver or the person in charge of the goods or the dealer whose goods  are under transport refuses to pay such tax, the goods shall be detained by such officer and shall be dealt with in the manner provided in this section as if the transport of goods were an attempt to evade pay .....

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..... o the petitioner forthwith. It is further made clear that this will not prevent the authorities concerned to proceed with further steps under the relevant provisions of law, if any incriminating circumstances are noted with regard to transaction. The authorised officer of the petitioner company shall execute a 'personal bond' so as to cause release of the goods and vehicle. The petitioner .....

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