2005 (9) TMI 593

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M. , JJ. ORDER:- The order of the Court was made by J. CHELAMESWAR, J.-This writ petition is filed with a prayer as follows: ".......Honourable court may be pleased to issue writ of mandamus or any other appropriate writ or order declaring the action of the first respondent in detaining the goods worth of Rs. 1,14,660 of block galaxy tiles 4410 square foot detained by the first respond....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9. According to the petitioner, the said consignment was accompanied by all the necessary documents. The said vehicle was detained by the first respondent on September 3, 2005 near Chittoor Town and on verification of the material, the first respondent came to the conclusion that there are various irregularities in the documents like undervaluation of the goods, inaccurate description of the qu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner submitted that under section 45(3)(b)(ii) of the A.P. Value Added Tax Act, 2005, whenever goods are detained on suspicion that there is evasion of tax, the detaining authorities are entitled to direct payment of either tax or furnish security for an amount equal to two times of the amount of tax payable, and therefore, the demand in the show cause notice calling upon the petitioner to provide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd direct the driver or any other person-in-charge of the goods vehicle or vessel to pay such tax, or to furnish security for an amount equal to two times the amount of tax payable in such form and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax." 8.. It is obvious from the language of the above-mentioned section that at the stage of det....