https://www.taxtmi.com/caselaws?id=257541 The transit-pass scheme under Section 48 is self-contained: failure to surrender an earlier transit pass creates a statutory presumption of local delivery and permits assessment and penalty against the person liable after due hearing. That consequence does not authorise detention of a later consignment or restraint of the vehicle merely because the computer system will not generate a fresh e-token. Administrative software cannot expand statutory power beyond the Act, and any detention on that basis, especially without notice under Section 47(2), would also conflict with Article 301. The department must proceed only through the statutory assessment mechanism against the person found liable. en-us Tue, 17 Jun 2014 00:00:00 +0530 Mon, 21 Sep 2015 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257541 The transit-pass scheme under Section 48 is self-contained: failure to surrender an earlier transit pass creates a statutory presumption of local delivery and permits assessment and penalty against the person liable after due hearing. That consequence does not authorise detention of a later consignment or restraint of the vehicle merely because the computer system will not generate a fresh e-token. Administrative software cannot expand statutory power beyond the Act, and any detention on that basis, especially without notice under Section 47(2), would also conflict with Article 301. The department must proceed only through the statutory assessment mechanism against the person found liable. Case-Laws VAT and Sales Tax Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257541