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TMI Blog2016 (7) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... GP For Commercial Tax AP ORDER (Per the Hon'ble Sri Justice Ramesh Ranganathan) The action of the respondents, in detaining the goods and the vehicle on the ground that the vehicle did not stop at the check post, is questioned in this writ petition as being illegal and arbitrary. During the course of transportation of the subject goods from Muppavaram in the State of Andhra Pradesh to New Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when so required by any officer prescribed shall on conviction be punishable with imprisonment for a term which shall not be less than one month but which may extend to six months and with fine." The said provision enables the authorities to prosecute the dealer who obstructs the authority in the performance of his duties, or the driver or person in charge of the goods vehicle who fails to stop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, on instructions, would submit that, while all the documents were being carried in the vehicle, the driver had failed to stop the vehicle at the check post and to get the documents stamped thereat; and it is only on the vehicle being intercepted, after it had crossed the check post, that the vehicle was stopped by the driver. It is only if power is conferred under the Act to detain the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00,000/-. Compounding of an offence is on the volition of the person who has committed the offence, and no person can be forced to compound any offence under Section 61 of the Act. Refusal to compound the offence would only enable the competent authority to launch prosecution against the person concerned under Section 59 of the Act. Leaving it open to them to initiate proceedings under Section 59 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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