Check post seizure requires statutory basis; goods cannot be detained merely for disputed tax classification.

Section 67 of the Tripura Value Added Tax Act, 2004 allows seizure at a check post only when goods are moved without the required documents or when the documents produced appear false or forged. Where the consignment documents were admittedly produced and there was no prima facie finding of falsity or forgery, seizure could not be justified merely on an alleged misdeclaration about the applicable tax entry. Any dispute over classification had to be addressed through assessment proceedings after hearing the dealer, not by detention of the goods at the check post. The seizure was therefore without authority of law and illegal.

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Issues: Whether the officer-in-charge of the check post had authority under Section 67 of the Tripura Value Added Tax Act, 2004 to seize the goods when documents were produced and there was no prima facie finding that they were false or forged.

Analysis: Section 67 permits seizure only in limited situations, namely where goods are moved without the required documents or where the documents produced appear to be false or forged. The documents accompanying the consignment were admittedly produced. The sole basis for seizure was an alleged misdeclaration as to the tax entry applicable to the goods. That circumstance, by itself, did not satisfy the statutory conditions for seizure. If the revenue had any doubt about classification, the proper course was to undertake assessment in accordance with law after hearing the petitioner, not to seize the goods at the check post.

Conclusion: The seizure was without authority of law and was illegal.

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