9911796707
TMI Blog2015 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provisions of section 72 of the Tamil Nadu Value Added Tax Act and the amount demanded under the compounding fee shall not be made a pre-condition for release of the goods and the authorities are to proceed in accordance with law for compounding fee following the procedure prescribed and the petitioner is entitled to file revision under section 54 of the Act, if so advised. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 2006 cannot be accepted as the said section is not attracted at all. 2. Learned counsel appearing for the petitioner would submit that admittedly, the petitioner is a transporter and in course of business, M/s.Apollo Tyres Limited entrusted the goods viz., tyres and tubes from its Cochin Plant to Patna Branch which is a routine stock transfer and due to non availability of vehicles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, drawing the attention of this court to section 67(3)(b)(2), would submit that as per the aforementioned section, the respondent can direct the driver or any other person in charge of the goods vehicle to pay such taxes or to furnish adequate security in such form or in such manner on behalf of the person liable to pay such taxes and when there is a proviso, the petitioner may be directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed in a similar case in MOHAN SHARMA v. THE DEPUTY COMMERCIAL TAX OFFICER (CDJ 2012 MHC 6343) wherein I could see that a direction was issued to the respondent to release the goods forthwith if the tax is paid voluntarily or under protest in the light of section 67(3)(b)(2) which is extracted hereunder:- that the sale or purchase of the goods carried has, for the purpose of payment of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for release of the goods. Insofar as the compounding fee is concerned, the authority will proceed in accordance with the provisions of section 72 of the Tamil Nadu Value Added Tax Act and the amount demanded under the compounding fee shall not be made a pre-condition for release of the goods and the authorities are to proceed in accordance with law for compounding fee following the procedure presc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
