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TMI Blog2023 (5) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... orter to seek release of the conveyance in the circumstances mentioned therein, being, upon payment of penalty under sub-section (3) or a sum of Rs.1.00 lakh, whichever is less. The benefit as above, is always available to the petitioner before me. The submission made now seeking release of conveyance, is on the ground that tax has been paid in full. It is not for the transporter to make this submission as such payment, if at all would have been borne by the assessee concerned, and not the transporter. To be noted that the assessee is not on affidavit before this Court attesting to the aforesaid position. Reliance is placed upon the decision of this Court in TVL. THIRUVANNAMALAIYAR TRANSPORT REP. BY ITS PROPRIETOR SR. V. KESAVAN VERSU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days 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 the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained goods upon compliance with the conditions set out therein, would be equally applicable to it. 10. I will first decide the above issue, that arises only in WP.No.18753 of 2022 before passing a final consolidated set of directions that would be applicable to all petitioners. The provisions of Section 129 read as follows: 129. Detention, seizure and release of goods and conveyances in transit. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days 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 the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted the right to seek release, only a limited benefit has been made available to a transporter, and that too, qua the release of conveyance alone. 16. At this juncture, I clarify my understanding of the phrase 'person transporting the goods' in Sections 129(1) and (6) to mean the owner or his agent who has contracted to supply the goods, and not the transporter who will provide the carriage for the same. Both sub-sections (1) and (6) use the phrase -goods or conveyance- whereas the proviso extends the benefit of release, upon terms, to the transporter, but restricted to the conveyance alone. Thus, I conclude that the transporter may seek release of only the conveyance, upon satisfaction of the statutory conditions. 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h payment, if at all would have been borne by the assessee concerned, and not the transporter. To be noted that the assessee is not on affidavit before this Court attesting to the aforesaid position. 8. Reliance is placed upon the decision of this Court in Thiruannamalaiyar Transport V. The Deputy State Tax Officer and another (W.P.No.32960 of 2022 dated 13.12.2022) . In that case, the distinction between the manner in which Section 129 would operate qua a consignor/consignee on the one hand, and transporter on the other, has not been specifically argued and thus not taken note of or addressed. This Court has proceeded to decide the matter on the basis of Circular No.10 of 2019, Q1/17253/2019 dated 31.05.2019 that has been amended sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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