https://www.taxtmi.com/caselaws?id=161829 At the detention stage for suspected tax evasion, the authority could require payment of the quantified tax liability or security as permitted by the statute, but not insist on both tax and penalty before penalty proceedings were initiated. The governing provision allowed detention where the sale or purchase was not properly accounted for and permitted a direction to pay tax or furnish security equal to twice the tax payable. Because the notice itself quantified the tax liability and no penalty proceedings had yet begun, the demand for security exceeding the tax liability was not justified. The vehicle and goods were ordered to be released on deposit of the quantified tax amount. en-us Tue, 13 Sep 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161829 At the detention stage for suspected tax evasion, the authority could require payment of the quantified tax liability or security as permitted by the statute, but not insist on both tax and penalty before penalty proceedings were initiated. The governing provision allowed detention where the sale or purchase was not properly accounted for and permitted a direction to pay tax or furnish security equal to twice the tax payable. Because the notice itself quantified the tax liability and no penalty proceedings had yet begun, the demand for security exceeding the tax liability was not justified. The vehicle and goods were ordered to be released on deposit of the quantified tax amount. Case-Laws VAT and Sales Tax Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161829