TMI Blog2017 (3) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... ck-post can seize the goods and detain the vehicle include verification of payment of past taxes. It is true that u/s 45(1) of the VAT Act, the competent authority has the power to provisionally attach the goods of a dealer pending any proceedings for assessment or reassessment if he is of the opinion that for the purpose of protecting the interest of the Revenue, it is necessary to do so. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truck alongwith goods in the nature of ceramic tiles in transport came to be detained. The reason cited is to verify whether the petitioner had discharged tax liability for the prior period. 2. The respondents have filed reply dated 19.08.2016, in which, reliance is placed on an order dated 10.08.2016 passed by the Commercial Tax Officer, attaching the goods in question valued at ₹ 4,95,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s lying at the godown which valued at ₹ 1,60,58,600/. Section 68(4) of the Act reads as under: (4) (a)If the officer-in-charge of the check-post or barrier is of the opinion that (i) goods under transport are not covered by goods vehicle record, trip-sheet or log book, or (ii) goods under transport are not in accordance with the documents prescribed under clause (a) of subsection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an seize the goods and detain the vehicle include verification of payment of past taxes. It is true that under section 45(1) of the VAT Act, the competent authority has the power to provisionally attach the goods of a dealer pending any proceedings for assessment or reassessment if he is of the opinion that for the purpose of protecting the interest of the Revenue, it is necessary to do so. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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