TaxTMI 
TaxTMI 
2017 (7) TMI 626
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....s under section 68(4) of the Gujarat Value Added Tax Act, 2003, has seized/detained the petitioner's vehicle alongwith the goods being carried in such vehicle. 2. Brief facts are as under. 3. The petitioner is a transporter and is owner of one commercial vehicle used for the purpose of transporting goods. The petitioner's truck being registration no.RJ45GA4511 was in the process of crossing Gujarat border carrying consignment of refined caster oil. At Amirgadh checkpost, the Value Added Tax Authorities stopped the vehicle for verification of documentation. It was found that the driver was not carrying the tripsheet or logbook; that, goods under transport were not in accordance with the documents prescribed, nor could the drive....
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....icerincharge of the checkpost or barrier is of the opinion that - (i) goods under transport are not covered by goods vehicle record, tripsheet or log book, or (ii) goods under transport are not in accordance with the documents prescribed under clause (a) of subsection (3), or (iii) a declaration relating to particulars of goods as made under clause (c) of subsection (3) is false, [or] (iv) the signature appearing in any of the documents referred to in clause (a) of subsection (3) does not match with the signature furnished by the registered dealer under section 66A. [(b)if the driver or other person in charge of a vehicle, boat or animal carrying goods does not make a declaration or if he makes a....
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....ot furnished, the Commissioner may direct that the goods so seized may be sold by public auction and sale proceeds thereof shall be deposited in the Government treasury.] Explanation.In this section,( a) "goods vehicle record" means the documents required to be carried by the dealer of a transport vehicle under the Motor Vehicle Act, 1988 or the rules made thereunder; (b) "log book" means a register, statement or other record containing particulars of the goods under transport; (c) "trip sheet" means a sheet or other document containing particulars relating to the tripwise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a); (d) "goods under tr....
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....to releasing of the goods and vehicle is now limited to release of goods alone. 9. Subsection (7) was added to section 68 by the Amending Act 6 of 2006 giving power to the Commissioner to sell the seized goods by public auction if the person from whose possession or control the goods so seized fails to establish the ownership on the goods or pay the tax, interest or penalty or fails to provide a security. 10. It can thus, be seen that prior to Amending Act of 2006, the authority had the power under subsection (4) of section 68 to seize the goods as well as the vehicle. This power of seizure of vehicle is now removed permitting the authorities only to detain the vehicle. Corresponding changes have been made in subsection (5) where the ....