2015 (12) TMI 426

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....Kathiriya, Adv For the Respondent : None ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Leave to amend the cause title by adding Commercial Tax Officer (III), Commercial Tax Check Post, Shamlaji as Respondent No.2. 2. Rule. Ms Maithili Mehta, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondents. Having regard to the controversy ....

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.... the truck was in possession of Form No.403 as required under the provisions of rule 51 of the Gujarat Value Added Rules. The truck in question was intercepted and detained at the Commercial Tax Check Post, Shamlaji Check Post by the second respondent. Since the truck and the goods were not released, the petitioner has filed the present petition seeking to release the goods forthwith. 5. Mr. Tr....

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....e second respondent wherein it has been stated that the truck in question has been detained as it did not possess trip sheet or the log book, as required under section 68 of the Act. Moreover, there is a discrepancy in the vehicle number inasmuch as the transport receipt as well as online form mention the vehicle number to be HR 38 C. 7808 whereas the number of the truck detained was HR 47 B 7972.....

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....f the petitioner is required to be examined under the provisions of the Act as the petitioner has an office at Ahmedabad and engages employees for fitting the designs and providing material to fulfill the contract. From the facts as emerging from the record it appears that no condition of any penalty has been imposed upon the petitioner for release of the goods. It appears that the respondents onl....