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TMI Blog2016 (7) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle did not stop at the check post - Compounding fee under Section 61(1)(iii) of the A.P.Value Added Tax Act, 2005 - Held that:- Section 61(1)(iii)(aa) enables transporters, who commit an offence under Section 59 of the Act, to compound the offence on payment of a sum not exceeding 1,00,000/-. Compounding of an offence is on the volition of the person who has committed the offence, and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pavaram in the State of Andhra Pradesh to New Delhi, the vehicle, carrying the subject goods, was required to stop at Tiruvuru Border Check Post. On the ground that the vehicle did not stop thereat, and the way bill being carried in the vehicle could not be verified at the check post, the respondent authorities chased and, thereafter, detained the vehicle and the goods. The petitioner was called u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son in charge of the goods vehicle who fails to stop the vehicle; and, on conviction, the punishment which can be imposed is imprisonment for a term which shall not be less than one month but which may extend to six months and with fine. The said provision does not empower the respondent-authorities to detain the vehicle or the goods therein if all the documents, required to be carried in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer is conferred under the Act to detain the vehicle and the goods, for violation of the provisions of the Act and the Rules, can it be exercised by the officials concerned. While failure on the part of the driver of the vehicle to carry all the documents, required to be carried in the vehicle, would enable the authorities to detain the goods till tax is paid on the value of the goods and two time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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