https://www.taxtmi.com/caselaws?id=325508 Section 68 of the Gujarat VAT Act authorises seizure of a vehicle or goods only through the officer-in-charge of a notified check-post or barrier, and only where the prescribed declaration is not made or carried. Because the truck was intercepted away from any notified check-post or barrier, the officer issuing the seizure memo was not the statutory officer-in-charge and the detention had no lawful source of power. The seizure memo and detention of the truck and goods were therefore without authority of law and could not be sustained; release was directed. en-us Thu, 17 Mar 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325508 Section 68 of the Gujarat VAT Act authorises seizure of a vehicle or goods only through the officer-in-charge of a notified check-post or barrier, and only where the prescribed declaration is not made or carried. Because the truck was intercepted away from any notified check-post or barrier, the officer issuing the seizure memo was not the statutory officer-in-charge and the detention had no lawful source of power. The seizure memo and detention of the truck and goods were therefore without authority of law and could not be sustained; release was directed. Case-Laws VAT and Sales Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325508