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2015 (6) TMI 192 - MADRAS HIGH COURT

2015 (6) TMI 192 - MADRAS HIGH COURT - TMI - Detention of goods - Transportation of goods without proper documents - Held that:- Petitioner, being a transporter, carrying on business in the State, is hereby directed to pay tax for release of the goods. Insofar as the compounding fee is concerned, the authority will proceed in accordance with the provisions of section 72 of the Tamil Nadu Value Added Tax Act and the amount demanded under the compounding fee shall not be made a pre-condition for r .....

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For the Respondent : Mr S Kanmani Annamalai, Additional Government Pleader (T) ORDER This writ petition is directed against the impugned notices viz., goods detention notice in form No.041 dated 13.4.2015 and compounding notice in form No.043 dated 17.4.2015 on the ground that the same are reflecting arbitrary exercise of the power since the goods in question are accompanied with proper documents and therefore, the allegation made by the respondent under section 69 of the Tamil Nadu Value Added .....

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longwith statutory documents viz., Form No.15, Delivery Note and Form 8F issued by the Commercial Tax Department, Kerala to declare that the goods are transported as part of stock transfer. Subsequently, the said consignment was shifted to another vehicle bearing registration No.AP 11 3344 belonging to the petitioner. While the same was proceeding to Patna to alongwith all documents issued by Kerala State, the respondent intercepted the vehicle at Chennai on 13.4.2015 and detained the goods for .....

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he person liable to pay such taxes and when there is a proviso, the petitioner may be directed to pay the taxes any under protest for release of goods due and with regard to penalty they may be permitted to adjudicate the matter in accordance with law. 4. By opposing the above prayer, Mr.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent, in support of the order impugned in the writ petition, submitted that the petitioner, being a transporter, should not be all .....

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