Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

SWISS DEZINER TILES Versus STATE OF GUJARAT AND 2

2016 (3) TMI 692 - GUJARAT HIGH COURT

Validity of seizure memo issued by commercial Tax Officer - Section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 - Business of trading in ceramic tiles - Truck detained on non-submission of required documents - Truck stopped at a place other than check-post or barrier and respondent was not an officer-in-charge of the check-post or barrier as contemplated under Section 68 - Held that:- the action taken by the respondent in issuing the seizure memo under section 68(4)(b) of the GVAT Act is w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

behalf of the respondents. 2. This petition under Articles 226 and 227 of the Constitution of India is directed against the memo dated 28th February, 2016 issued by the third respondent - Commercial Tax Officer (I), Unit 20, Ahmedabad whereby the truck of the petitioner together with the goods has been seized in exercise of powers under sub-section (4) of section 68 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the GVAT Act ). 3. The facts stated briefly are that the peti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ver of the truck on the ground that he did not submit the required documents for the ceramic goods in the truck. Being aggrieved by the action of the respondents in detaining the truck together with the goods, the petitioner has approached this court by way of the present petition. 4. Mr. Bhargav Karia, learned advocate for the petitioner assailed the action of the respondents by submitting that such action has been taken under sub-section (4) of section 68 of the GVAT Act. Referring to the prov .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification. It was submitted that the truck in question has been stopped at a place other than a check-post or barrier as contemplated under sub-section (1) of section 68 and that the third respondent not being an officer-in-charge of the check-post or barrier as contemplated under sub-section (4) of section 68 of the GVAT Act, the impugned action of the respondents is without authority .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

same and the driver was asked to produce all the documents pertaining to the goods contained in the truck, however, the driver did not possess the requisite documents and it is in these circumstances that the impugned memo came to be issued. It was submitted that in view of the provisions of section 68 and section 70 of the GVAT Act, the respondents are duly empowered to seize the goods where the driver of the vehicle in question does not carry with him the requisite documents and that therefore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he same has been issued in exercise of powers under sections 68, 69 and 70(A) of the Gujarat Value Added Tax Act. The impugned order of detention and seizure of the truck and the goods has been passed in exercise of powers under subsection (4) of section 68 of the GVAT Act. Sub-section (4) of section 68 of the GVAT Act inter alia provides that if the officerin- charge of the check-post or barrier is of the opinion that if the driver or other person in charge of a vehicle, boat or animal carrying .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version