2016 (7) TMI 991

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...., J. For the Petitioner  : Mr.K.Soundararajan For the Respondents : Mr.Manokaran Sundaram, AGP ORDER Heard Mr.K.Soundararajan, learned counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondents. With the consent of either side, the writ petition itself is taken up for disposal. 2 The petitioner in this writ petition....

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....ument, it would be necessary to take note of the said provision, which reads as under : "67(3)(b)(i) that the tax, if any, payable under this Act in respect of the sale or purchase of the goods carried, has not been paid; or (ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, not been properly accounted for in the documents r....

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...., it is necessary to detain the goods, he can detain the goods and direct the driver or the person in-charge of the goods to pay tax or to furnish adequate security in such form and in such manner, as may be prescribed. Therefore, the plain reading of the said provision shows that there is no power on the part of the check post officer / detention officer to levy penalty. 5 The learned Addition....

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....ever, in the present case, the order has been passed by the detention officer, who detained the goods and he has exercised his power under Section 67(3)(b) of the TNVAT Act and released the goods.  This is evident from the impugned order itself that he has exercised his power under the said provision. Therefore, he could have directed the petitioner to pay tax and released the goods and left ....