Vehicle detention under VAT law is temporary only; seizure power applies to goods, not the conveyance.

Section 68 of the Gujarat Value Added Tax Act, 2003 was amended to remove the power to seize a vehicle and retain only a power to detain it while goods remained liable to seizure. The amended subsection, read with the changes to subsection (5) and the introduction of subsection (7), shows that the legislature intended seizure to apply to goods, not the conveyance, and that vehicle detention is only temporary for verification and follow-up checks. The vehicle cannot be kept in custody indefinitely in the absence of any statutory mechanism for prolonged detention, so release follows once the limited verification purpose is completed, while seizure of the goods may continue.

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Issues: Whether, under section 68 of the Gujarat Value Added Tax Act, 2003, the authorities had power to seize the vehicle carrying the goods, or whether their power was confined to detention of the vehicle while the goods remained liable to seizure.

Analysis: The amended text of section 68(4) empowered the officer in charge of the checkpost or barrier to seize the goods and detain the vehicle, whereas the pre-amendment provision had also authorised seizure of the vehicle. The corresponding changes in section 68(5) and the introduction of section 68(7) showed that the legislature deliberately removed the power to seize the vehicle and retained only a temporary detention power. Since the statute made detailed provision for the seized goods but none for prolonged custody of the detained vehicle, detention could not continue indefinitely and had to end after verification and follow-up checks were completed.

Conclusion: The authorities had no power to seize the vehicle under section 68 of the Gujarat Value Added Tax Act, 2003, and the vehicle was directed to be released while the seizure of goods was maintained.

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