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SHRI BAJARANG ROADLINES Versus STATE OF GUJARAT & 1

2015 (11) TMI 1223 - GUJARAT HIGH COURT

Seizure of trucks along with goods - several details on the transit Form 405 did not match with the details on the sales invoice of the goods that the truck was carrying - Held that:- goods have been detained on the Ahmedabad-Baroda Express Highway and not at any check-post or barrier, as contemplated under sub-section (1) of section 68 of the Act. It is the case of the respondent that the Additional Commissioner of Enforcement has directed the Deputy Commissioner of Enforcement to position mobi .....

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ircumstances, the mobile check posts set up by the second respondent pursuant to the directions issued by the Additional Commissioner, Enforcement cannot be any stretch of imagination be said to be a check-post or barrier as envisaged under section 68 of the Act. Clearly, therefore, the second respondent was not empowered to take any action under section 68(4) of the Act. Under the circumstances, the detention of the truck in question together with the goods by the second respondent in exercise .....

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ty of law. Consequently, the impugned seizure memo being without any authority of law cannot be sustained. - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 18692 of 2015 - Dated:- 6-11-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ. For The Petitioner : Ms. Sandhya D Natani, Advocate For The Respondent : Mr Pranav Trivedi, Assistant Government Pleader ORDER (PER: HONOURABLE MS.JUSTICE HARSHA DEVANI) 1 Rule. Mr Pranav Trivedi, learned Assistant Government Pleader, waives service .....

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003 (hereinafter referred to as the Act ) whereby the truck of the petitioner together with the goods has been detained by the second respondent. 3 The petitioner is engaged in the business of transportation and was carrying goods of one R.K.Metal, Jodhpur, Rajasthan to Ajanta Enterprises, Ponneri, Tamil Nadu. In connection therewith, a bill dated 25th May, 2015 for a total of ₹ 1,21,936 was issued along with an online copy of Form No.405, which is prescribed for the movement of goods unde .....

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oached the concerned authority on 27th October, 2015 with a detailed representation seeking release of the truck and the goods, which remains undecided. The petitioner has thereafter presented this petition seeking the relief noted hereinabove. 3 Ms Sandhya Natani, learned advocate for the petitioner invited the attention of the court to the impugned seizure memo to point out that the same does not indicate any deficiency in the documents carried by the Driver of the truck while transporting the .....

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by the second respondent is required to be quashed and set aside and the second respondent is required to be directed to forthwith release the truck together with the goods. 4 Opposing the petition, Mr. Pranav Trivedi, learned Assistant Government Pleader invited the attention of the court to the averments made in the affidavit-in-reply filed on behalf of the second respondent to submit that the second respondent is duly empowered under section 68 of the Act in view of the directions issued by t .....

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nd that several details on the transit Form 405 did not match with the details on the sales invoice of the goods that the truck was carrying. 4.1 The attention of the court was invited to subsection (2) of section 69 of the Act to submit that it was well within the bounds of the authority of the second respondent to verify the contents of the transit pass and the goods in the vehicle. It was submitted that on an investigation of the transaction conducted by the seller whose goods the petitioner .....

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sidered the submissions advanced by the learned counsel for the respective parties and has perused record of the case. Before adverting to the merits of the rival contentions, reference may be made to provisions of section 68 of the Act. Sub-section (1) of section 68 provides that if the State Government considers that with a view to preventing evasion of tax in any place or places in the State, it is necessary to so do; it may, by notification in the Official Gazette, direct that such number of .....

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n relating to particulars of goods as made under clause (c) of sub-section (3) is false, or (iv) the signature appearing in any of the documents referred to in clause (a) of subsection (3) does not match with the signature furnished by the registered dealer under section 66A, (b) if the driver of the truck or other person in-charge of the vehicle does not make declaration or if he makes a declaration, but does not keep a copy thereof with him as required by clause (c) of subsection (3), he may, .....

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ner of Enforcement has directed the Deputy Commissioner of Enforcement to position mobile check-posts. However, on a plain reading of sub-section (1) of section 68 of the Act, it is evident that the check-post or barrier as contemplated for the purposes of section 68 is a check-post directed to be set up or a barrier directed to be erected by the State by notification in that regard in the Official Gazette. The Additional Commissioner of Enforcement is not empowered under subsection (1) of secti .....

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