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TMI Blog2021 (10) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... the tune of Rs. 72 lacs with regard to the illegal transport of Gold Steef Cigarettes and the Department of Goods and Services Tax has already initiated the proceedings thereto. This order has been challenged by the Petitioner by filing a Revision under Section 397 Cr.P.C before the learned Sessions Judge, Mahasamund, which was registered as Criminal Revision No.05/2021. Learned Sessions Judge, Mahasamund, vide impugned order dated 05.02.2021, has rejected the said Revision by affirming the finding that the goods which were carried in the vehicle were being transported in violation to the Good and Services Tax Act. 3. Learned Counsel for the Petitioner submits that since the vehicle is lying idle around 9 months, no fruitful purpose would be served if the vehicle remains idle in the custody of the police personnels exposed to the extreme weather conditions. The vehicle would get decayed day by day and would further deteriorate by passage of time to the extent that it would become unusable after some time and therefore, in the interest of justice, the vehicle may be released to the Petitioner. He further undertakes to give any sort of conditions required till the finalization of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1)] (4) (No penalty) shall be determined under subsection (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3): Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: Provided further that where th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government. (6) The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government. 7. From perusal of the aforesaid provisions of the Sections, it is evident that vehicle in which the goods were being transported, is in violation of the Goods and Services Tax Act and the same can be seized or detained. 8. Section 129 of the Central/Chhattisgarh Goods and Services Tax Act, 2017 (hereinafter referred to as the "GST Act") is a special p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 129(2) of the Act stipulate that the provisions of Section 67(6) of the Act, which relate to power of "inspection, search, seizure and arrest", shall apply mutatis mutandis for detention and seizure of goods and conveyances. The provisions of Section 67(6) of the Act states that goods seized under sub-section (2) thereof, 'shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or non-payment of applicable tax, interest and penalty payable as the case may be. 10. From perusal of Sections 129 and 130 of the GST Act, it is quite apparent that both the Sections start from word notwithstanding anything contained in this Act. The expression "notwithstanding anything contained in this Act" appearing in opening of any provision conveys that inspite of the provisions or the Act mentioned thereafter it shall have full operation. It is used to override the mentioned law in specified circumstances. It is with a view to give the enacting part of the section, in case of conflict, an overriding effect over the Act or provision mentioned in the non obstante clause. It conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in AIR 1987 SC 117 has held as under:- "68. A clause beginning with the expression 'notwithstanding anything contained in this Act or in some particular provision in the Act or in some particular Act or in any law for the time being in force, or in any contract' is more often than not appended to a section in the beginning with a view to give the enacting part of the section in case of conflict an overriding effect over the provision of the Act or the contract mentioned in the non obstante clause. It is equivalent to saying that in spite of the provision of the Act or any other Act mentioned in the non obstante clause or any contract or document mentioned in the enactment following it will have its full operation or that the provisions embraced in the non obstante clause would not be an impediment for an operation of the enactment. See in this connection the observations of this court in South India Corporation (P.) Ltd. v. Secretary, Board of Revenue, AIR 1964 SC 207 ; [1964] 4 SCR 280. 69. It is well settled that the expression `notwithstanding' is in contradistinction to the phrase 'subject to', the latter conveying the idea of a provision yielding p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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