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TMI Blog2015 (12) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... : None ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Leave to amend the cause title by adding Commercial Tax Officer (III), Commercial Tax Check Post, Shamlaji as Respondent No.2. 2. Rule. Ms Maithili Mehta, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondents. Having regard to the controversy involved in the present case, which lies in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required under the provisions of rule 51 of the Gujarat Value Added Rules. The truck in question was intercepted and detained at the Commercial Tax Check Post, Shamlaji Check Post by the second respondent. Since the truck and the goods were not released, the petitioner has filed the present petition seeking to release the goods forthwith. 5. Mr. Trupesh Kathiriya, learned advocate for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the truck in question has been detained as it did not possess trip sheet or the log book, as required under section 68 of the Act. Moreover, there is a discrepancy in the vehicle number inasmuch as the transport receipt as well as online form mention the vehicle number to be HR 38 C. 7808 whereas the number of the truck detained was HR 47 B 7972. It is submitted that the respondents are ready and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Act as the petitioner has an office at Ahmedabad and engages employees for fitting the designs and providing material to fulfill the contract. From the facts as emerging from the record it appears that no condition of any penalty has been imposed upon the petitioner for release of the goods. It appears that the respondents only want to verify the actual facts of the case in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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