9911796707
TMI Blog2016 (12) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... be delivered within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State? - Held that: - It is not in dispute that the transit pass has been delivered to the officer in charge of the last check post namely Puzhal Out Check Post. It is only thereafter the vehicle has not left the State of Tamil Nadu. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner challenged a goods detention notice and the consequential compounding notice dated 31.10.2016 issued by the respondent. 3. The consignments in the vehicle concerned having 80 numbers of air conditioners, were stated to be moving from Madhavaram to West Bengal as a stock transfer. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was found within the Tamil Nadu border at Vadakarai on 28.10.2016. Therefore, the vehicle had been detained and the compounding notice has been issued on the ground that there is a violation of Section 70(2)(b) of the Tamil Nadu Value Added Tax Act, 2006. 5. The facts, as mentioned in the compounding notice, show that the transit pass was surrendered in the Puzhal Out Check Post on 27.10.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process of being off loaded. The explanation given by the petitioner was that the driver's wife had fallen sick, that he had to attend to her and that therefore, there is a delay. However, this explanation appears to be not fully substantiated. 7. However, what is required to be seen is as to whether the petitioner has complied with the provisions of Section 70(2)(b) of the said Act, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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