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TMI Blog2015 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... This writ petition is directed against the impugned notices viz., goods detention notice in form No.041 dated 13.4.2015 and compounding notice in form No.043 dated 17.4.2015 on the ground that the same are reflecting arbitrary exercise of the power since the goods in question are accompanied with proper documents and therefore, the allegation made by the respondent under section 69 of the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 3344 belonging to the petitioner. While the same was proceeding to Patna to alongwith all documents issued by Kerala State, the respondent intercepted the vehicle at Chennai on 13.4.2015 and detained the goods for alleged verification of the documents and thereupon issued the impugned notices on the ground that the goods are transported without proper documents. 3. The learned counsel appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , should not be allowed to pay tax alone as there is no guarantee for the respondent to recovery penalty in future if the matter is finally decided against him. Adding further, he would submit that the petitioner shows any urgency for release of the goods on payment of tax, he should also be directed to furnish bank guarantee. 5. This court, considering the facts and circumstances keeping in mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son in charge of the goods vehicle or boat, or the consignor or the consignee- (i) to pay such tax; or (ii) to furnish adequate security in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax." 6. In view of the above decision, the petitioner, being a transporter, carrying on business in the State, is hereby directed to pay tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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