https://www.taxtmi.com/caselaws?id=219183 Section 47(4) of the Kerala Value Added Tax Act permits detention of goods in transit where the officer has reason to believe the dealer is in tax default, but it does not authorise indefinite retention as a substitute for recovery of the full arrears. On the facts, the dealer's substantial arrears justified detention, so that power was upheld. The goods were directed to be released on financial safeguards, including a post-dated cheque, a bond and an undertaking to pay in instalments, and the pending appellate or revisional proceedings were ordered to be disposed of within a fixed time. en-us Wed, 22 Feb 2012 00:00:00 +0530 Mon, 22 Sep 2014 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219183 Section 47(4) of the Kerala Value Added Tax Act permits detention of goods in transit where the officer has reason to believe the dealer is in tax default, but it does not authorise indefinite retention as a substitute for recovery of the full arrears. On the facts, the dealer's substantial arrears justified detention, so that power was upheld. The goods were directed to be released on financial safeguards, including a post-dated cheque, a bond and an undertaking to pay in instalments, and the pending appellate or revisional proceedings were ordered to be disposed of within a fixed time. Case-Laws VAT and Sales Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219183