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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 ..... rement 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 documents issued by a competent authority, there is no manner of doubt that the Detention Notice has no force in law and liable to be set aside and accordingly, the same is set aside - Consequently, the proceedings under Section 72 of the TNVAT Act 2006 for composition of offence has no legs to stand as it is a consequential order. Hence, the Notice of Composition is also set aside - In the result, the impugned order in both the writ petitions are set aside. The Writ Petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed. - Writ Petition Nos.30001 and 30124 of 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the records produced a Goods Detention Notice dated 2.11.2012 was issued with the following endorsement:- No valid E-transit pass or transit pass from the assessing authority concerned is produced for transport of 6th schedule goods (i.e., Alcoholic liquors/foreign liquors) at the time of check, as required u/s. 70(2)(a) of the TNVAT Act 2006. In order to verify the genuineness of transactions, the goods are ordered to be detained at the responsibility of the lorry driver at the highway. 5. At that point of time, the petitioner's duly authorized person filed an application for issuance of E-transit pass at 13.57 hours on 2.11.2012 and the E-transit pass was printed at 14.03 hours on the same day in terms of Rue 15(17) of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle record or trip sheet relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed, the documents aforesaid or copies thereof, within such time as may be prescribed. (2) For the purpose of Section 69 of the Tamil Nadu Value Added Tax Act 2006, the documents required to be held by the owner in charge of the goods vehicle as required by Rule15(18)(a)(i) and (ii) and (b) of the TNVAT Rules, 2007 are as follows:- (i) A goods vehicle record, a trip sheet or a log book; (ii) A bill of sale or a delivery note in Form JJ or Form KK; (b) The bill of sale or delivery note or the certificate of declaration, as the case may be, in respect of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2006 relates to issuance of transit pass and for the purpose of the present case we are concerned with section 70(2)(a)(b)(c) of the TNVAT Act, 2006 and it reads as follows:- (2)(a) When any goods specified on the Sixth Schedule, are sold or consigned or transferred by any goods vehicle to another State from any place within the State, the seller or consignor or transferor of the goods shall obtain a transit pass in the prescribed form and in the prescribed manner, from the assessing authority having jurisdiction over the place from where the goods are sold or consigned or transferred to other State. (b) The seller or consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. According to the petitioner, when there is a valid e-transit pass issued by the competent authority and if it is caused to be delivered within the prescribed period, then the authority is bound to consider the same and release the goods. The question of detention does not arise as it is not a case of sale within the State. 13. On this plea, the respondent counsel was called upon to verify and report to this court as to whether the e-transit pass issued and confirmed on 2.11.2012 @ 14.03.48 hours in reference No.MVRNO:TNETP20120794910670880 was validly issued by the competent authority and whether it is in order in terms of Rule 15(17)(a) of the TNVAT Rules, 2007. 14. Learned Government Advocate appearing for the respondent confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which the goods vehicle has to cross the last check post or barrier. The maximum time to be so fixed shall be twenty four hours up to a distance of three hundred kilometers from first check post or barrier to the last check post or barrier; forty eight hours for a distance exceeding three hundred kilometres but not exceeding six hundred kilometres from the first check post or barrier to last check post or barrier and seventy two hours for a distance exceeding six hundred kilometres from first check post or barrier to last check post or barrier. The language of Section 70(2)(b) of the TNVAT Act, 2006 provides for delivery of e-transit pass before crossing the check post within time prescribed. 18. Petitioner in this case satisfies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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