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TMI Blog1963 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... of confiscation of certain goods in the instant case is an order which comes within the scope of section 31 enabling the petitioner to file an appeal before the Appellate Assistant Commissioner. The officer in charge of the check post found a lorry conveying 291 tins of cocoanut oil on 13th October, 1960. Enquiries revealed that the consignment was for the assessee. Thereafter, further enquiries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lead to the only other alternative of confiscation of goods." Against this order, the assessee appealed to the Appellate Assistant Commissioner, who held that no appeal lay. A further appeal was taken to the Sales Tax Appellate Tribunal. The Tribunal came to the conclusion that section 31 of the Madras General Sales Tax Act did provide for an appeal against an order of this description and dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner. Turning now to section 42, sub-section (3) thereof reads thus: "The officer in charge of the check post or barrier, or the officer empowered as aforesaid shall have power to seize and confiscate any goods..... Provided that before ordering confiscation the officer shall give the person affected an opportunity of being heard and make an enquiry in the prescribed manner. Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the learned Government Pleader argues, however, is that the present order is not a final order, that is to say, there is no order of confiscation which has been finally made; that such an order can be made only if the person against whom the order is made has failed to comply with the direction contained in the order, that is to say, if he fails to pay the tax and the penalty indicated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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