9911796707
TMI Blog2016 (3) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... .3968 of 2016 - - - Dated:- 17-3-2016 - MS. HARSHA DEVANI AND MR. G.R.UDHWANI, JJ. FOR THE PETITONER : BHARGAV KARIA ASSO, ADVOCATE FOR THE RESPONDENT : MR SWAPNESHWAR GOUTAM, ASSISTANT GOVERNMENT PLEADER ORAL JUDGMENT (PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. Rule. Mr. Swapneshwar Goutam, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents. 2. This petition under Articles 226 and 227 of the Constitution of India is directed against the memo dated 28th February, 2016 issued by the third respondent Commercial Tax Officer (I), Unit 20, Ahmedabad whereby the truck of the petitioner together with the goods has been seized in exercise of powers under sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evasion of tax at any place or places in the State, it is necessary to do so; 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. It was submitted that the truck in question has been stopped at a place other than a check-post or barrier as contemplated under sub-section (1) of section 68 and that the third respondent not being an officer-in-charge of the check-post or barrier as contemplated under sub-section (4) of section 68 of the GVAT Act, the impugned action of the respondents is without authority of law and, therefore, the impugned seizure memo deserves to be quashed and set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat Value Added Tax Act. The impugned order of detention and seizure of the truck and the goods has been passed in exercise of powers under subsection (4) of section 68 of the GVAT Act. Sub-section (4) of section 68 of the GVAT Act inter alia provides that if the officerin- charge of the check-post or barrier is of the opinion that if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a declaration, he does not keep a copy thereof with him as required by clause (c) of sub-section (3), he may, after recording the reasons, seize such goods and detain the vehicle and give receipt thereof to the person from whose possession or control, the goods are seized. Sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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