https://www.taxtmi.com/caselaws?id=233349 Section 66(6) of the Jammu and Kashmir Value Added Tax Act, 2005 authorises seizure and penalty where taxable goods found in inspection are not accounted for in the ordinary course of business, and it can apply even to a person other than a registered dealer. Section 67 is a transit-control provision confined to goods in the course of movement through check posts; once the goods have crossed the check posts and are seized later, section 67(10) does not apply. An authority already seized of proceedings may act as the appropriate authority for penalty under section 69(1)(o). Security cannot be insisted upon after the penalty has been realised. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sat, 27 Apr 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233349 Section 66(6) of the Jammu and Kashmir Value Added Tax Act, 2005 authorises seizure and penalty where taxable goods found in inspection are not accounted for in the ordinary course of business, and it can apply even to a person other than a registered dealer. Section 67 is a transit-control provision confined to goods in the course of movement through check posts; once the goods have crossed the check posts and are seized later, section 67(10) does not apply. An authority already seized of proceedings may act as the appropriate authority for penalty under section 69(1)(o). Security cannot be insisted upon after the penalty has been realised. Case-Laws VAT and Sales Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233349