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TMI Blog2011 (4) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... they intend to transport outside the State and the quantity they intend to off-load in the State. Necessary transit pass shall be issued by the State authorities in the light of such declarations. Upon ultimate transit of the goods outside the State, petitioner No. 1 shall produce necessary documentary proof in this regard with the competent authority adjudicating the issues - Special Civil Application Nos. 3260,3261,3419 of 2011 - - - Dated:- 1-4-2011 - AKIL KURESHI AND SONIA GOKANI, JJ. ORDER:- The order of the court was made by AKIL KURESHI J. These petitions have been heard for final disposal at the request of learned advocates for the parties. Since the facts are similar they may be recorded as emerging in Special Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar in other cases also. On the basis of such facts counsel for the petitioners drew our attention to the statutory provisions, particularly, section 68 of the Gujarat Value Added Tax Act, 2003. He contended that even if the goods were meant to be sold in Gujarat, in view of the provisions of sub-section (5) of section 68, maximum liability would be to pay tax and penalty not exceeding 1.5 times the tax on such goods. He submitted that all disputed questions may be examined during adjudication Oral. process. However, in the meantime the goods may be released on some reasonable conditions. He, however, clarified that the entire consignment is to be transported outside Gujarat except 40 bags of betel nuts which would be off-loaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignment; (b) Furnish unconditional bank guarantee to the tune of 1.5 times the tax liability from any nationalized bank; (c) It would be open for the authorities to verify with the Bank concerned the genuineness of the bank guarantee supplied. (d) Such bank guarantee shall be kept alive till final decision is taken by the authorities and if any liability of tax or penalty arises, till such liability is discharged. (e) Upon ultimate adjudication, it would be open for the respondents to encash the bank guarantee if the petitioners are found liable to pay any amounts in addition to what is already deposited by them. (f) The goods shall be released as soon as above conditions are satisfied. At the time of release of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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