https://www.taxtmi.com/caselaws?id=160400 Goods detained for alleged contravention of record-carrying and transport requirements under the Tamil Nadu General Sales Tax Act, 1959 may be released on payment of tax or security under section 42(3) only where the statutory conditions are satisfied. Where the prescribed authority invokes the compounding mechanism and the dealer refuses to compound, prosecution follows and the detained goods become part of the property involved in the offence. Custody and disposal then fall within the Magistrate's control, and any request for release must be addressed before the criminal court, not in writ proceedings. en-us Fri, 28 Jul 2000 00:00:00 +0530 Tue, 17 Dec 2013 15:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160400 Goods detained for alleged contravention of record-carrying and transport requirements under the Tamil Nadu General Sales Tax Act, 1959 may be released on payment of tax or security under section 42(3) only where the statutory conditions are satisfied. Where the prescribed authority invokes the compounding mechanism and the dealer refuses to compound, prosecution follows and the detained goods become part of the property involved in the offence. Custody and disposal then fall within the Magistrate's control, and any request for release must be addressed before the criminal court, not in writ proceedings. Case-Laws VAT and Sales Tax Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160400