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2016 (3) TMI 692 - GUJARAT HIGH COURT

2016 (3) TMI 692 - GUJARAT HIGH COURT - TMI - 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 me .....

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nt Pleader waives service of notice of rule on 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 ). .....

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th February, 2016 came to be issued to the driver 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 sec .....

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ial Gazette, direct that such number of check-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 a .....

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was stopped for the purpose of inspecting the 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 .....

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al of the impugned seizure memo reveals that the 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 i .....

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