1973 (11) TMI 64

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..... er of the learned single judge in Civil Writ No. 3289 of 1971 may be stated as follows: A consignment of tyres and tubes was sent by M/s. Dunlop India Limited (hereinafter referred to as the company) from West Bengal to their sub-depot at Jullundur through Messrs. Central Goods Transport Corporation, Calcutta, on 29th June, 1970. At the Shamboo barrier in Patiala District on the vehicle being chec .....

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..... the goods in respect of which the declaration is false: Provided that an officer acting under sub-section (6) or sub-section (8) may, before or after such seizure, give to the person affected an option to pay, in lieu of seizure and in addition to the tax recoverable, a sum of money not exceeding one thousand rupees or double the amount of tax recoverable, whichever is greater.................. .....

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..... such other documents as may be prescribed............ Provided further that the officer ordering the confiscation shall give the person affected option to pay in lieu of confiscation- (a) in cases where the goods are taxable under this Act, in addition to the tax recoverable, a sum of money not exceeding one thousand rupees or double the amount of tax recoverable, whichever is greater........... .....

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..... r, unless the specified documents are produced at the check post or the barrier, to seize and confiscate the goods and to give an option to the person affected to pay penalty in lieu of confiscation. A provision so enacted on the assumption that goods carried in a vehicle from one State to another must be presumed to be transported after sale within the State is unwarranted. In any event, power co .....

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..... ub-depot in Jullundur and were not being carried as a result of sale". In view of the fact, that the provisions of sub-section (8) of section 14-B of the Act had been struck down because of the decision of the Supreme Court, it was hardly necessary, as urged by the learned counsel for the appellant, to make any further observations. For the aforesaid reasons, we do not find any force in this app .....

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