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TMI Blog2015 (11) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... arrier as contemplated for the purposes of section 68 is a check-post directed to be set up or a barrier directed to be erected by the State by notification in that regard in the Official Gazette. The Additional Commissioner of Enforcement is not empowered under subsection (1) of section 68 of the Act to direct setting up of the check-posts or erect barriers. Under the circumstances, the mobile check posts set up by the second respondent pursuant to the directions issued by the Additional Commissioner, Enforcement cannot be any stretch of imagination be said to be a check-post or barrier as envisaged under section 68 of the Act. Clearly, therefore, the second respondent was not empowered to take any action under section 68(4) of the Act. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seizure memo dated 26th October, 2015 issued by the second respondent in exercise of the powers under sections 68 and 69 of the Gujarat Value Added Tax, 2003 (hereinafter referred to as the Act ) whereby the truck of the petitioner together with the goods has been detained by the second respondent. 3 The petitioner is engaged in the business of transportation and was carrying goods of one R.K.Metal, Jodhpur, Rajasthan to Ajanta Enterprises, Ponneri, Tamil Nadu. In connection therewith, a bill dated 25th May, 2015 for a total of ₹ 1,21,936 was issued along with an online copy of Form No.405, which is prescribed for the movement of goods under section 69 of the Act. The petitioner collected the goods from Jodhpur on 25th October, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is required to be directed to forthwith release the truck together with the goods. 4 Opposing the petition, Mr. Pranav Trivedi, learned Assistant Government Pleader invited the attention of the court to the averments made in the affidavit-in-reply filed on behalf of the second respondent to submit that the second respondent is duly empowered under section 68 of the Act in view of the directions issued by the Additional Commissioner of Enforcement to the Deputy Commissioner of Enforcement, Division-II, Ahmedabad position mobile check-posts near Ahmedabad-Baroda Express Highway. It was submitted that under the circumstances, the contention that the act of the second respondent of detaining the truck in question is without any authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view to preventing evasion of tax in any place or places in the State, it is necessary to so do; it may, by notification in the Official Gazette, direct that such number of check-posts shall be set up or such number of barriers shall be erected at such places as may be specified in the notification. 6. Sub-section (4) of section 68 of the Act reads thus: 4 (a) if the officer-in-charge of the check-post or barrier is of the opinion that- (i) goods under transport are not covered by goods vehicle record, trip-sheet or log book, or (ii) goods under transport are not in accordance with the documents prescribed under clause (a) of sub-section (3), or (iii) a declaration relating to particulars of goods as made under clause (c) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or erect barriers. Under the circumstances, the mobile check posts set up by the second respondent pursuant to the directions issued by the Additional Commissioner, Enforcement cannot be any stretch of imagination be said to be a check-post or barrier as envisaged under section 68 of the Act. Clearly, therefore, the second respondent was not empowered to take any action under section 68(4) of the Act. Under the circumstances, the detention of the truck in question together with the goods by the second respondent in exercise of the powers under sub-section (4) of section 68 of the Act is clearly without any authority of law. 8 The learned Assistant Government Pleader has also placed reliance upon the provisions of subsection (2) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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