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TMI Blog2012 (12) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008-09. Capital goods brought by the assessee for installation in their factory at Kanjikode are detained in the check-post on allegation of attempted evasion of tax in respect of the goods. One more ground in support of the detention stated in the notice is that the appellant/petitioners are in arrears of tax for which goods can be detained as provided under section 47(4) of the Kerala Value Added Tax Act, 2003. Single judge directed adjudication before release of goods against which the writ appeal is filed. The petitioner has filed writ petitions for direction to the appellate authorities to dispose of the various statutory appeals pending against assessments under which arrears are due. We have heard counsel appearing for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detained by such officer and shall be dealt with in the manner provided in this section as if the transport of goods were an attempt to evade payment of tax due under this Act." Ongoing through the above provision, we notice that check-post officials are free to detain goods if the dealer transporting the goods is in arrears of tax. Admittedly, the appellant/petitioner is in arrears of tax for an amount of around Rs. 60 lakhs for the years stated above. So much so, detention of goods on this ground, under section 47(4) is perfectly in order. Further, as rightly pointed out by the counsel for the appellant/petitioner there is no provision in section 47(4) to detain the goods until full arrears are paid. However, section 47(4) does not bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lized bank for Rs. 10 lakhs in favour of their assessing officer towards arrears of tax. The balance will be paid in six equal monthly instalments. On furnishing cheque and a simple bond without surety for the security amount and undertaking to pay in instalments the arrears as above by one of the directors of the company goods will be released to the appellant. The assessing officer will collect instalments of arrears taking into account demand of tax as modified pursuant to the orders in appeals. As and when bond and post dated cheque is furnished the goods will be released and the file will be forwarded to the assessing officer for realising the cheque on due date and for recovering balance arrears. If the cheque is dishonoured for any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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