9911796707
TMI Blog2013 (5) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1.2.2013, in respect of the offence stated to have been committed by the petitioner under Sections 70(1)(c), 71(3)(d), 71(3)(e) and 71(5)(a) of the Tamil Nadu Value Added Tax Act (for short, 'the TNVAT Act'), calling upon the petitioner to pay the compounding fee for release of the goods vehicle detained at Kandamangalam Check Post @ Lingareddipalayam, Villupuram District, failing which, it was observed therein that appropriate action will be initiated as per the Rules in force, seeking to quash both the said proceedings as illegal, arbitrary and against the procedure contemplated in law. 3. The case of the petitioner is briefly stated as follows: (a) The petitioner-Company is engaged in the business in IMFL at Pondicherry and an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also the proof of Central Sales Tax, (ii) excise permit for import of intoxicants issued by the Deputy Commissioner of Puducherry, (iii) 'E' Consignment Declaration Form No.8-F, (iv) Carrier's Insurance copy (goods consignment note) and (v) Certificate issued by the DCTO Check Post Officer, K.G.Chavadi (incoming), Coimbatore. (d) It is for the Check Post Officer, Coimbatore to issue a transit pass, however, he issued only a certificate which satisfies the genuineness of goods from Kerala to Pondicherry. As there was no sale or purchase taken place within Tamil Nadu, the levy of tax is illegal, arbitrary and against law. Once the certificate is produced, the petitioner satisfied Section 70(1)(a) of the TNVAT Act and as the goods did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-charge of the first Check Post, after its entry into the State and according to Clause (b) of sub-section (1) of Section 70, the owner or other person in-charge of the goods vehicle, shall deliver within the prescribed period, the transit pass to the Officer-in-charge of the last Check Post, before the exit of the goods vehicle from the State. As per Clause (c) of sub-section (1) of Section 70, if such person fails to comply with Clause (b), it shall be deemed that the goods carried thereby have been sold within the State by such person, and he shall be liable to pay tax in accordance with the provisions of the TNVAT Act, irrespective of the turnover and also penalty which shall be 150% of such tax. (c) In this case, the person in-charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate issued by the DCTO Check Post Officer, K.G.Chavadi (incoming), Coimbatore, the respondent invoked the provisions of Section 70(1)(c) and detained the goods with the vehicle in question and demanded payment of compounding fee by issuing the impugned goods detention notice, which is without jurisdiction. He made a consistent plea that the petitioner is prepared to file their objections to the impugned goods detention notice and prayed that the respondent may be directed to consider the same and only thereafter, the liability of the petitioner to pay the amount may be decided and the petitioner may proceed thereafter in the matter. 7. On the other hand, the learned Government Advocate appearing for the respondent contended that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax: Provided that where the goods carried by such goods vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved out of the State, shall be on the owner or person in-charge of the goods vehicle who originally brought the goods into the State." 9. Thus, it is clear that as per Clause (a) to sub-section (1) of Section 70 of the TNVAT Act, when a goods vehicle carrying any goods mentioned in the Sixth Schedule, coming from any place outside the State and bound for any other place outside the State, passes through the State, the own ..... X X X X Extracts X X X X X X X X Extracts X X X X
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