https://www.taxtmi.com/caselaws?id=167915 False declaration in the transport documents justified detention of the vehicle under the Orissa Value Added Tax Act, 2004, because verification and revisional scrutiny had already shown that the goods were not as described. The transporter had not sought impleadment under section 74(6), and the circumstances suggested a lack of bona fides in seeking release. Applying the preventive object of section 74 against tax evasion, the Court held that release of the vehicle could not be granted without payment of the tax and penalty assessed on the goods carried, and rejected the mandamus request. en-us Mon, 24 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167915 False declaration in the transport documents justified detention of the vehicle under the Orissa Value Added Tax Act, 2004, because verification and revisional scrutiny had already shown that the goods were not as described. The transporter had not sought impleadment under section 74(6), and the circumstances suggested a lack of bona fides in seeking release. Applying the preventive object of section 74 against tax evasion, the Court held that release of the vehicle could not be granted without payment of the tax and penalty assessed on the goods carried, and rejected the mandamus request. Case-Laws VAT and Sales Tax Mon, 24 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167915