TMI Blog2020 (3) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... l acts and omissions by a dealer punishable. Had the petitioner contested the notice on merits and opposed the proposal for imposing penalty or handing down punishment, all aspects could have been gone into. The petitioner instead opted for compounding of offence. Thereupon the Superintendent of Taxes passed the composition order. Petitioner now cannot challenge it on merits. Petition dismissed. - CRP No.06/2016 - - - Dated:- 2-3-2020 - CHIEF JUSTICE MR. AKIL KURESHI MR. JUSTICE ARINDAM LODH JJ. For Petitioner(s) : Mr. S.M. Chakraborty, Sr. Advocate, Mr. Suman Bhattacharjee, Advocate. For Respondent(s) : None. JUDGMENT ORDER(ORAL) (Akil Kureshi, C.J.) Petitioner has challenged a revisional order dated 06.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the power vested under Section 66(2) of the TVAT Act, 2004 the taxable goods carried in contravention of the provisions of the Act is/are hereby seized along with the contained and packing material on the ground of detecting one undeclared godown with taxable goods therein which are detailed overleaf. 4. Shri/M/s Radio Mechanical Centre, Mantri Bari Road is hereby directed to appear before the Superintendent of Taxes in charge of the Vigilance Cell, Agartala within 03(Three) days from today for compounding the offence as per the TVAT Act Rules. 3. The petitioner appeared before the concerned authority and requested for compounding of the offence. His request was accepted by the Superintendent of Taxes who passed the composit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. As is often stated, by volition a party cannot vest jurisdiction into an authority which legally he does not possess. However, once the petitioner opted for compounding of offence, all factual submissions would be foreclosed. In the present case, it was not merely a case of the goods being found at an unregistered godown, as can be seen from the detention order the allegations also were that on the date of the raid the petitioner failed to produce relevant documents regarding compliance of the provisions of the VAT Act in respect of transport of taxable goods. Section 75 of the VAT Act makes several acts and omissions by a dealer punishable. Had the petitioner contested the notice on merits and opposed the proposal for imposing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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