https://www.taxtmi.com/caselaws?id=161912 A notice demanding tax, surcharge and penalty for goods in transit was unsustainable where the authorities proceeded to confiscatory action without first allowing the owners to account for the goods or to produce relevant accounts and documents. Section 16-D(5) of the Orissa Sales Tax Act, 1947 permits seizure and confiscation only if the goods are not accounted for in the transporter's, bailee's or owner's records, and both that provision and rule 94(5) require a hearing before confiscation. The notice was therefore quashed, and the petitioners were entitled to be heard before any further action. en-us Thu, 06 Nov 2003 00:00:00 +0530 Mon, 10 Feb 2014 18:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161912 A notice demanding tax, surcharge and penalty for goods in transit was unsustainable where the authorities proceeded to confiscatory action without first allowing the owners to account for the goods or to produce relevant accounts and documents. Section 16-D(5) of the Orissa Sales Tax Act, 1947 permits seizure and confiscation only if the goods are not accounted for in the transporter's, bailee's or owner's records, and both that provision and rule 94(5) require a hearing before confiscation. The notice was therefore quashed, and the petitioners were entitled to be heard before any further action. Case-Laws VAT and Sales Tax Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161912