2017 (3) TMI 1424

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Government Pleader, for the respondents ORDER The petitioner has challenged an order dated 04.08.2016, annexed at Annexure : D to the petition, under which, the petitioner's truck alongwith goods in the nature of ceramic tiles in transport came to be detained. The reason cited is to verify whether the petitioner had discharged tax liability for the prior period. 2. The respondents ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so reveals that against the dues of the petitioner of Rs. 1,59,45,788/, the competent authority has passed a separate order dated 10.08.2016, attaching the petitioner's goods lying at the godown which valued at Rs. 1,60,58,600/. Section 68(4) of the Act reads as under: (4) (a)If the officer-in-charge of the check-post or barrier is of the opinion that - (i) goods under transport ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [and detain the vehicle] and give receipt thereof to the person from whose possession or control, the goods [xxx] are seized. None of the grounds on which an officer-in-charge of a check-post can seize the goods and detain the vehicle include verification of payment of past taxes. It is true that under section 45(1) of the VAT Act, the competent authority has the power to provisionally attach ....