2010 (2) TMI 1060

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....s intercepted by the respondent. Due to the reason that the driver has not properly responded to the queries, the respondent ordered seizure of vehicle alleging that the vehicle was carrying consignment without any proper seal or authorization as contemplated under the Tamil Nadu Value Added Tax Act, 2006. It is the case of the petitioner that the said consignment was shipped by Voltas Limited, Hyderabad and it relates to the air-condition units and the petitioner is only transporter not concerned with the consignment, except charges and fees levied for transportation. It is the complaint of the petitioner that after the seizure was effected on January 19, 2010, the petitioner has made representation on January 19, 2010 and no order has ....

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....2) On payment of such sum of money and the tax, if any, payable under this Act, no prosecution for an offence under this Act shall be instituted in respect of the same facts on which a composition has been allowed under this section. (3) Where the prescribed authority, on application made under sub-section (1), passes an order refusing to allow composition under this section, it shall record in writing the reasons therefor and furnish to the applicant on request a brief statement of the same unless in any case the prescribed authority is of the opinion that it will not be in the public interest to furnish such statement." A reading of the said section makes it clear that in cases where there is an offence found regarding the evasion o....