TMI Blog2016 (10) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty at one and half times the tax liability which will remain in the nature of deposit with the department. The amount deposited under these directions would be adjusted towards the final liability ascertained - petitioner also to submit correct form no. 403. Detention of trucks at Kaprada check-post - power of Department to detain goods in terms of Section 45 of provisional attachment - Held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d check-post. These trucks carry equipments and machinery for installation of cooling towers, for which, the petitioner has undertaken contracts for execution. Considering the nature of urgency, we have issued short notice, upon which, respondents have appeared. Learned AGP apprised the Court under instructions that the two trucks detained at Kaprada check-post were due to the reason that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner must present correct form cannot be found fault with. However, regarding penalty, we notice that under sub section (5) of Section 68, the penalty for such a breach which can be imposed, has to be decided after giving the owner, driver or person-in-charge, a reasonable opportunity of being heard and holding such inquiry is found necessary. Further, the penalty of 150% the tax is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in the past. Counsel for the petitioner submitted that even with respect to the computation of the tax arrears, there are disputes between the petitioner and the department. He, however, agreed that close to ₹ 40 lacs is the petitioner's admitted liability which the petitioner could not discharge due to financial difficulties. He stated that the petitioner shall deposit a sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led, the authority shall release all four trucks of the petitioner. (iv) The authority shall determine the liability of the petitioner for penalty under Section 68(5) of the Act considering the representation that may be made and adjust the same at ₹ 50,000/- deposited by the petitioner towards such liability. 6. The petitioner shall also deposit a sum of ₹ 12 lacs towards the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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