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TMI Blog2013 (4) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the competent authority for release of goods in terms of Section 67(4) of the TNVAT Act, 2006 on payment of tax. 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. Composition of offence - 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. Thus composition of the offence, as per notice issued, it has to be dealt with independently. - Writ Petition No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Act 14 of 1970 all Rules, Regulations, notifications, clarifications or orders made or issued under any of the provisions of the Act 14 of 1970 and continuing in force on the date immediately before the commencement of this Act shall continue in force. However, Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, also provides that the same will be applicable so far they are not inconsistent with the provisions of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006). This plea is not tenable in view of Section 70(2)(a) of the Tamil Nadu Value Added Tax Act, 2006, which clearly provides that when any goods specified in the Sixth Schedule, are sold or consigned or transferred by any goods vehicle to another Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax. Hence, as per Section 70(2) of the Tamil Nadu Value Added Tax Act, 2006 petitioner has to necessarily obtain a transit pass in the prescribed form and in the prescribed manner. In such view of the matter, the plea of the petitioner that the Circular Act Cell-IV/69980/2000 dated 23.11.2000 issued by the Commissioner of Commercial Taxes, Chennai will apply, does not merit consideration as it will have no force in law after coming into force of the 2006 Act. Therefore, the above said plea is rejected. However, an opportunity is given to the petitioner to approach the competent authority for release of g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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