AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (4) TMI 132
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....laint that in the absence of any statutory basis and the publication of relevant forms, the goods vehicles plied by its members cannot be subjected to detention, penalty or any coercive action. 2. The petitioner is an integrated society which espouses the cause of goods vehicles owners and such like transporters. Interstate transport, the petitioner contends, is regulated by the provisions of The Carriage by Road Act, 2007 which outlines the responsibilities of individual owners, the kind of documents which are to be kept on board each vehicle etc. It submits that wherever goods are transported, the said authority's responsibility of requiring declarations have to be reasonable in the absence of which the obligations can result in onerou....
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....nnot have the obligation of carrying those forms with the vehicle not the vehicle could be detained for not carrying the forms in question. These appeals are accordingly allowed. We make it clear that this direction of ours will remain operative so long as the Forms in question are not printed or made available. The Government may take steps for printing the forms and making them available." 3. It is contended that till date no valid form has been published in accordance with law. 4. The petitioner relies upon form nos.34 and 35, copies whereof have been annexed to this proceeding and contends that these have never been published. It was submitted that these forms were later replaced by others, namely, T-1 and T-2 which too were again....
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.... prescribed, before the officer in charge of a check post or barrier or before any other officer or agent empowered as aforesaid: PROVIDED that where the owner, driver or person in charge of a goods vehicle, after filing a declaration at the time of entering Delhi that the goods are meant to be carried to a place outside Delhi, fails, without reasonable cause, to carry such goods outside Delhi within the prescribed period, he shall, in addition to the payment of tax, if any, be liable to a penalty not exceeding two and a half time the tax that would have been payable had the goods been sold inside Delhi or one thousand rupees, whichever is more.] (3) The [owner,] driver or person in charge of the goods vehicle shall, if required, info....
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....ed. [PROVIDED that where the owner or his agent, driver or person in charge of the goods vehicle exercises the option of paying by way of penalty, a sum equal to three and a half times the tax, which in the opinion of the Commissioner, would be leviable on such goods, if such goods were sold in Delhi, the Commissioner instead of detaining or impounding the goods or the goods vehicle or the documents relating to the goods and goods vehicle shall release the same.] (6) The Commissioner may permit the owner [driver] or person in charge of goods vehicle to remove any goods or goods vehicle seized under sub-section (4) subject to an undertaking - (a) that the goods and goods vehicle shall be kept in the office, godown....
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....e of Forms DVAT 34 and DVAT 35 shall be maintained by the user dealer in Form DVAT 35B which shall be open for inspection by the Commissioner and shall be filed with the Commissioner every quarter or with every new application for obtaining Form DVAT 34 and DVAT 35, whichever is earlier. (4) A declaration in Form DVAT 34 or DVAT 35 shall be in three parts. Each part shall be filled and signed by consignor, the consignee and the transporter, as the case may be. The owner, driver or person in charge of the goods vehicle shall keep with him such declaration forms in duplicate while carrying the goods. He shall submit the declaration forms in duplicate at the check post or barrier. The officer in charge shall retain the original part of such....
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....mmissioner shall issue to the depositor a receipt in Form DVAT 47 acknowledging the receipt of the security. Delhi VAT Rules as on 5th March 2014 Rule 44 by Rakesh Garg, FCA (4) (7) The officer in charge of the check post or barrier detaining the goods shall make a report to the Commissioner about all the facts and circumstances of the case within twelve hours of the detention of the goods. (8) Where the goods detained are not released owning to the failure to furnish the security required to be furnished under sub-section (5) of section 61 within the specified time, the notified goods detained shall be sold by public auction after following the procedure as specified in rule 41." 7. It is evident from the above factual narr....