9911796707
TMI Blog2016 (3) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... up for final hearing today. 3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the seizure memo dated 03.03.2016 issued by the Commercial Tax Officer-2, Unit-81, Surendranagar in exercise of powers under section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act") whereby, the petitioner's truck No.GJ-11-X- 8839 with the goods contained therein has been seized. 4. The facts of the case as averred in the petition are that the petitioner is a proprietary concern having a place of business in the State of Delhi and is engaged in trading of sopari (betel nut) and is registered under the provisions of the VAT Act in the State of Delhi. The petitioner had p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of over-speeding. It was submitted that the goods have been seized under section 68 of the GVAT Act on the highway without there being any such provision under the Act, by an officer, who is not an officer-incharge of a notified check-post or barrier and hence, the action of the respondents is without any authority of law. It was submitted that the goods have been seized without giving an opportunity of being heard to the petitioner, despite the fact that the transporter was having all documents relating to the goods. It was submitted that the seizure of goods without giving an opportunity of being heard is in breach of principles of natural justice. Alternatively, it was submitted that the power to impose penalty for failure to pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r with the goods contained therein has been seized by the Commercial Tax Officer, Surendranagar in exercise of powers under section 68(4)(b) of the GVAT Act. It is an admitted position that the second respondent is not an officerin- charge of a check-post or a barrier as contemplated under section 68(1) of the GVAT Act. Sub-section (1) of section 68 of the GVAT Act 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 check-posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification. Sub-section (4) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent in issuing the seizure memo under section 68(4)(b) of the GVAT Act is without any authority of law and therefore, lacks jurisdiction. The impugned seizure memo, being without any authority of law, therefore, cannot be sustained. 9. Insofar as the submission that under section 69 of the GVAT Act, the respondents are duly empowered to levy tax and penalty when the driver or the person in-charge of the vehicle does not carry with him the necessary documents, including the transit pass is concerned, the same does not carry the case of the respondents any further inasmuch as, in the present case what is subject matter of challenge is the impugned seizure memo which has been issued in the exercise of powers under section 68(4)(b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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