9911796707
TMI Blog2010 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... to the reason that the driver has not properly responded to the queries, the respondent ordered seizure of vehicle alleging that the vehicle was carrying consignment without any proper seal or authorization as contemplated under the Tamil Nadu Value Added Tax Act, 2006. It is the case of the petitioner that the said consignment was shipped by Voltas Limited, Hyderabad and it relates to the air-condition units and the petitioner is only transporter not concerned with the consignment, except charges and fees levied for transportation. It is the complaint of the petitioner that after the seizure was effected on January 19, 2010, the petitioner has made representation on January 19, 2010 and no order has been passed and the vehicle as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any, payable under this Act, no prosecution for an offence under this Act shall be instituted in respect of the same facts on which a composition has been allowed under this section. (3) Where the prescribed authority, on application made under sub-section (1), passes an order refusing to allow composition under this section, it shall record in writing the reasons therefor and furnish to the applicant on request a brief statement of the same unless in any case the prescribed authority is of the opinion that it will not be in the public interest to furnish such statement." A reading of the said section makes it clear that in cases where there is an offence found regarding the evasion of tax, the authority can direct the tax amount to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent to exercise the same, if the respondent is not accepting the proposal of composition. In these circumstances, this writ petition is disposed permitting the petitioner to give his objection to the show-cause notice issued by the respondent dated January 19, 2010 within one week from the date of receipt of a copy of this order, and on receipt of the said representation, the respondent shall take note of the facts and circumstances and pass appropriate orders under section 72 of the Act within one week thereafter. If the respondent comes to a conclusion that the petitioner is liable to pay any amount as per section 72(1) of the Act, on payment of the amount the vehicle as well as the goods are directed to be released forthwith. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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