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TMI Blog2012 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... d quash the same. 2. Writ Petition No.30124 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records of the respondent relating to the impugned compounding Notice dated 04.11.2012 in G.D.No.142/2012-13 levying tax and compounding fee under the Tamil Nadu Value Added Tax Act and quash the same. 3. Heard Mr.Aditya Reddy, learned counsel appearing for the respondent. The relief sought for in both the writ petitions is connected with each other. By consent, both the writ petitions are taken up together for final disposal. 4. The petitioner in W.P.No.30001 of 2012 transported assorted liquor, beer from the State of Tamil Nadu to Union Territory of Goa. The goods were transported by Lorry bearing No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before 3.11.2012 by 1.57 pm. The place of issue of e-transit pass is Chennai, Virugambakkam. 6. According to the petitioner, the above e-transit pass was furnished to the respondent authority, but the respondent authority refused to accept it. An affidavit to that effect is filed by the petitioner today before this court. Since the authority did not accept the E-transit pass and the goods are detained, the petitioner has no other option except to file the writ petition. 7. In the meanwhile, the authority also issued a notice for composition of the offence under Section 72 of the Tamil Nadu Value Added Tax Act, 2006 and that is challenged in W.P.No.30124 of 2012. 8. The contentions of the petitioner in both the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough any check-post, the owner or other person in charge of the goods vehicle or boat shall, within seven days after the goods are delivered, submit to the Territorial Assistant Commissioner having jurisdiction over the area in which the goods are delivered, copies of goods vehicle record, trip sheet or log book as the case may be, and also the bill of sale or delivery note which accompanies the goods, and other relevant documents, or in case the goods are delivered outside the State, to the Territorial Assistant Commissioner having jurisdiction over the area from which the goods were consigned. (3) In addition to that when the goods specified under 6th schedule, are sold or consigned or transferred by any goods vehicles to another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 3, be liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax. (emphasis supplied) 10. The Detention Notice, in this case, came to be passed only on the grounds that no valid e-transit pass or transit pass from the assessing authority concerned was produced for transporting the goods falling under sixth schedule as required under Section 70 of the TNVAT Act, 2006. 11. Learned counsel for the petitioner contends that at the time of inspection, the documents as required under Section 69 of TNVAT Act, 2006 read with Rule 15(18) of TNVAT Rules, 2007 have been submitted. Insofar as the transit pass is conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid e-transit pass issued by the competent authority to cover the goods in question. 16. The next relevant point in issue is whether the e-transit pass could be delivered for claiming the release of goods which have been detained. 17. The requirement of transit pass in terms of Section 70(2)(a) of the TNVAT Act, 2006 is not in dispute for the present case. On a reading of Section 70(2)(b) of the TNVAT Act, 2006, it is clear that the seller or consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in charge of the last check post or barrier, before the exit of the goods vehicle from the State. It provides that the goods can be accompanied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t condition is satisfied by the petitioner. 19. All the documents clearly show that the goods are consigned from the State of Tamil Nadu to another State covered by valid documents under Section 69 of the TNVAT Act 2006 including transit pass as required was caused to be delivered at the time of crossing the last check post or barrier. In this case, the petitioner has caused to deliver the e-transit pass which is valid for transit on or before 3.11.2012 at 1.57 pm and hence the rule is complied. Therefore, the authority is bound to consider the same for release of the goods detained once the requirement of Section 70(2) of the TNVAT Act 2006 and the Rule has been complied. Since the petitioner in this case has submitted the required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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