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TMI Blog2013 (4) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... th. Insofar as composition of offence is concerned, a detailed procedure has been prescribed for composition and an opportunity should be given before passing an order under Section 72 of the TNVAT Act, 2006. The said section prescribes that an order should be passed on composition either way on merits and the petitioner is entitled to pursue the same on merits, if aggrieved. In such view of the matter, the petitioner is given liberty to seek release of the goods & insofar as composition of the offence, as per notice issued, it has to be dealt with independently. - Writ Petition No.30607 of 2012 - - - Dated:- 16-11-2012 - MR. R. SUDHAKAR J. For Petitioner: Ms. Radhika Chandrasekar for Mr. K. Vaitheeswaran For Respondent: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and the Notice for composition of offence. 5. Similar issue was considered by this Court in W.P.No.30269 of 2012 and this Court by order dated 8.11.2012 passed the following order:- 5. In the present case, it is not in dispute that the goods are transferred from one State to another State. Section 70(2) of the Tamil Nadu Value Added Tax Act, 2006 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of tax. 6. The counsel for the petitioner states that another notice has been issued demanding both the tax and compounding fee. Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 provides for payment of tax or security as may be required by the authority for the release of the goods detained forthwith. Petitioner is entitled to approach the authority and pay the tax or security as may be required under protest and seek release of the detained goods. If the petitioner pays the tax as required under Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006, the authority is bound to release the goods forthwith. 7. Insofar as composition of offence is concerned, section 72 of the Tamil Nadu Value Added Tax Act 2006 provides t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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