https://www.taxtmi.com/caselaws?id=162584 Security under section 76(4) of the Assam Value Added Tax Act, 2003 may be required only when the prescribed conditions precedent are satisfied, namely that the consignment documents are incomplete or incorrect, proper ownership and destination details are not furnished, or the transporter lacks a permanent address in the State. The power is not routine and must be exercised in a quasi-judicial manner. Fairness further requires that the reason for insisting on security be communicated to the affected person, at least briefly at the check-post, to prevent arbitrariness. en-us Thu, 10 May 2007 00:00:00 +0530 Mon, 10 Mar 2014 16:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162584 Security under section 76(4) of the Assam Value Added Tax Act, 2003 may be required only when the prescribed conditions precedent are satisfied, namely that the consignment documents are incomplete or incorrect, proper ownership and destination details are not furnished, or the transporter lacks a permanent address in the State. The power is not routine and must be exercised in a quasi-judicial manner. Fairness further requires that the reason for insisting on security be communicated to the affected person, at least briefly at the check-post, to prevent arbitrariness. Case-Laws VAT and Sales Tax Thu, 10 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162584