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TMI Blog2017 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... h two solvent sureties of local registered traders for remaining 50% acceptable to the authorised officer, as per provisions of Rule 77 of the RVAT Rules forthwith - matter on remand. - S. B. Civil Writ Petition No. 1126/2017 - - - Dated:- 31-1-2017 - Mohammad Rafiq, J. For the Petitioner(s) : Sarvesh Jain For the Respondent(s) : R. B. Mathur, Tanvi Sahai ORDER Mr. R.B. Mathur, learned counsel has put in appearance on behalf of the respondents. Service is complete. This writ petition has been filed by the petitioner aggrieved by non-release of his truck and the goods loaded therein. The petitioner contends that it is a firm registered under Delhi Value Added Tax, Department of Trade and Taxes, Government of NCT o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RVAT Rules, 2006 as the goods are of perishable in nature. Hence, this writ petition has been filed by the petitioner. Learned counsel for the petitioner submitted that the respondent in the garb of Indemnity as provided under Section 89 of the Rajasthan Value Added Tax Act, 2003(for short 'RVAT Act') has impeached the fundamental right of the petitioner provided to him by the Constitution of India by illegally detaining truck along with goods beyond seven days as provided under Section 76(5)(a) of the RVAT Act. Learned counsel for the petitioner has relied upon decisions rendered by this Court in the cases of Raj Auto Wheels Pvt. Ltd. Vs. Commercial Tax Officer, Ajmer Others(S.B. Civil Writ Petition No. 3073/2012 decided on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sole purpose of avoiding tax liability. There was no reason for the truck of the petitioner being found near Chomu-Ajitgarh Road, Radawas to Dhanota Link Road, Jaipur, if the goods were actually going to Vadodara. Learned counsel for the respondents informed that the petitioner has been issued show cause notice and is required to appear before the assessing authority tomorrow. Learned counsel for the petitioner rejoined and submitted that sub-clause (iv) of Rule 77 of the RVAT Rules gives ample power to the respondents to satisfy about genuineness of the sureties offered by the petitioner and the petitioner is ready to submit two sureties of local traders. He has also asserted that the goods were not to be unloaded in any part of State o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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