2007 (5) TMI 568

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....bsp; This writ petition has been filed challenging the procedure which is followed at the check-post for realisation of tax. Three annexures, namely, annexures 3, 4, and 5 have been annexed to show the procedure which is being followed in the matter of realisation of tax. It is not in dispute that the petitioner has paid the tax and the goods have been allowed to pass the check-post. But the pe....

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....he fact that the papers and the documents were not in order. Under this situation, the details of their lapses are to be intimated in view of the provisions contained in section 74(2) of the Orissa Value Added Tax Act, 2004 and the Revenue is at liberty to detain the vehicle and give notice of the same. In the instant case, that has not been done and the goods have been allowed to pass on th....

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....for the Revenue submits that in all such cases tax is paid by the carrier without raising any protest or dispute. This court is not in a position to say that the aforesaid contention of the Revenue is without any substance. In this context, learned counsel for the petitioner, has relied on a judgment of this court in the case of Sri Vinayak Store v.Sales Tax Officer reported in [1992] 86 STC 42....

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.... are totally devoid of compliance with the aforesaid requirements. Despite that, this court finds that the ratio which emanates from the judgment in Sri Vinayak Store's case [1992] 86 STC 423 (MP) is that some kind of adjudication is necessary. We respectfully subscribe to the same view. We, therefore, dispose of this writ petition with the following directions: (1) If on examination ....