9911796707
TMI Blog2024 (12) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released. As per Section 129(5) on payment of amount referred to in Sub- Section 1, all proceedings in respect of the notice specified in Sub-Section 3 shall be deemed to be concluded. As per Sub-Section 3, the proper Officer detaining or seizing the goods or conveyance shall issue a notice within a period of 7 days from the detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of 7 days from the date of service of such notice, for payment of penalty under Clause (a) or Clause (b) of Sub-Section 1. In this case, as mentioned above penalty has been imposed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State Tax Officer, RS, Villupuram on 20.01.2022 at about 9.45 a.m. Statement was recorded from the Driver/person in charge of the vehicle on 20.01.2022. Subsequently, after the goods were seized the petitioner also paid the amount on 21.01.2022 and had the detained goods cleared. After paying the amount on 21.01.2022, the petitioner has come forward with this Writ Petition almost after a lapse of 9 months by filing this Writ Petition on 26.09.2002. The Writ Petition is inspired from the decision of the Hon'ble Supreme Court in the case of Assistant Commissioner (St) and others Vs. M/s.Satyam Shivam Papers Lvt. Limited Another , wherein, the Hon'ble Supreme Court has observed as under:- 44. In our opinion, there has been a blata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after detention or seizure, shall be released- 129. Detention, seizure and release of goods and conveyances in transit (a) On payment of penalty equal to two hundred per cent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penalty; (a) ....... (b) on payment of penalty equal to fifty per cent of the value of the goods or two hundred per cent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
