Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Who is required to declare the goods (consignment in the Railway ...


Section 51 Punjab VAT Act: Goods Declaration Required Only for Owners or In-Charge of Goods Vehicle via Railway.

January 28, 2017

Case Laws     VAT and Sales Tax     HC

Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time), the declaration in terms of the first proviso to Section 51(2) is required to be furnished only by 'the owner or person in charge of a goods vehicle' in respect of goods as are being carried in the goods vehicle for the purpose as mentioned in the first proviso - HC

View Source

 


 

You may also like:

  1. HC upheld penalty imposed under Punjab VAT Act for tax evasion where goods transported exceeded declared weight and required documentation was not furnished at...

  2. TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to...

  3. Seeking release of conveyance alongwith the goods - to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the...

  4. Cenvat Credit - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive...

  5. Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said...

  6. Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any...

  7. Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is...

  8. Section 9 is being amended to exclude Extra Neutral Alcohol used in alcoholic liquor manufacture from central tax. Section 10(5) is amended to refer to new section 74A....

  9. Seeking release of seized goods - memory cards of different specifications - The denial of provisional release appears not to have considered the legal framework for...

  10. Deduction of TDS u/s 51(1) of GST - supply conservancy/solid waste management service to the Municipal Corporation - Section 51(1) of the Act provides that the...

  11. Release of vehicle - the vehicle carrying goods were found to be carried in violation of GST provisions - The petitioner is the owner of the vehicle but he failed to...

  12. Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the...

  13. Substitution of new section for section 64 of Customs Act, 1962 - Owner’s right to deal with warehoused goods - to make provisions for owner’s right to deal with warehoused goods.

  14. Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;...

  15. Reverse Charge Mechanism (RCM) on renting of motor vehicles

 

Quick Updates:Latest Updates