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ETA General Pvt. Ltd. Versus The Commercial Tax Officer

2016 (12) TMI 563 - MADRAS HIGH COURT

Detention of goods - compounding of offences - stock transfer - Form LL - whether the petitioner has complied with the provisions of Section 70(2)(b) of the said Act, which states that the seller or consignor or transferor or clearing and forwarding agent of the goods shall deliver or cause to be delivered within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State? - Held that: - It is not in disp .....

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at the vehicle crosses Tamil Nadu border immediately - petition allowed - decided in favor of petitioner-assessee. - Writ Petition No. 41121 of 2016 and WMP.Nos.35112 & 35113 of 2016 - Dated:- 24-11-2016 - T. S. Sivagnanam, J. For Petitioner : Mr.Joseph Prabakar For Respondent : Mr.S.Kanmani Annamalai, AGP ORDER Mr.S.Kanmani Annamalai, learned Additional Government Pleader, who accepted notice for the respondent on 23.11.2016, obtained written instructions from the respondent. Heard both. By con .....

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reason for detaining the vehicle is that the transit pass in Form LL stipulated a time limit, within which, the vehicle should cross Puzhal Out Check Post. The time stipulated in the transit pass is on or before 26.10.2016 at 7.10 PM. The respondent, while issuing the detention notice as well as the compounding notice, admitted that the vehicle crossed the Puzhal Out Check Post on 27.10.2016. 4. It appears that it is not within the time permitted. But, in any event, the vehicle crossed the Puzha .....

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was surrendered in the Puzhal Out Check Post on 27.10.2016. Thus, the petitioner had effected statutory compliance as contemplated under Section 70(2)(b) of the said Act. The allegation against the petitioner is that the vehicle should have crossed the border thereby taking the goods out of Tamil Nadu. But, the vehicle was intercepted on 28.10.2016 at 6.30 PM along with full load as per invoice and it was found that the vehicle did not leave the border of Tamil Nadu as per the condition in the t .....

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