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TMI Blog2010 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... s per section 72(1) of the Act, on payment of the amount the vehicle as well as the goods are directed to be released forthwith - W.P. No. 3211 of 2010 - - - Dated:- 17-2-2010 - JYOTHIMANI P. , J. ORDER:- P. JYOTHIMANI J. The writ petitioner is aggrieved by the seizing of the vehicle Lorry No. TN-37-AW-0955 and retaining the goods therein. It is stated that there was transportation of consignments pertaining to two invoices from its Hyderabad office to destinations at Trichy and Cochin. As per the arrangement, the consignments were unloaded in Trichy and when the lorry was on its way to Cochin, it was intercepted by the respondent. Due to the reason that the driver has not properly responded to the queries, the respondent orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d authority may, whether on application made to it in this behalf or otherwise, give any person, who has committed or is reasonably suspected of having committed an offence under this Act, option to pay within a specified period, by way of composition of such offence (a) where the offence consists of failure to pay, or attempt to evade or evasion of, any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding rupees two thousand or double the amount of the tax payable, whichever is greater, and (b) in other cases, a sum of money not exceeding rupees two thousand. (2) On payment of such sum of money and the tax, if any, payable under this Act, no prosecution for an offence under this Act shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner is entitled to make a representation as to whether he is accepting composition or not. In the absence of such reply by the petitioner to the show-cause notice, the petitioner is not entitled to the release of vehicle as well as the goods. The learned senior counsel appearing for the petitioner would submit that in the event of respondent not accepting the proposal of composition and passing orders otherwise, the respondent may be directed to release the goods on the petitioner furnishing bank guarantee for the value of the goods. I am of the considered view that such power is with the respondent as per section 72(3) of the Act and it is for the respondent to exercise the same, if the respondent is not accepting the propos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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