2016 (7) TMI 1466

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.... Reddy For the Respondent  : GP For Commercial Tax AP ORDER (Per the Hon'ble Sri Justice Ramesh Ranganathan) The action of the respondents, in detaining the goods and the vehicle on the ground that the vehicle did not stop at the check post, is questioned in this writ petition as being illegal and arbitrary. During the course of transportation of the subject goods from Muppavar....

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....cle or vessel who fails to stop the vehicle or vessel when so required by any officer prescribed shall on conviction be punishable with imprisonment for a term which shall not be less than one month but which may extend to six months and with fine." The said provision enables the authorities to prosecute the dealer who obstructs the authority in the performance of his duties, or the driver or p....

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....r of the vehicle. Today the learned Special Standing Counsel, on instructions, would submit that, while all the documents were being carried in the vehicle, the driver had failed to stop the vehicle at the check post and to get the documents stamped thereat; and it is only on the vehicle being intercepted, after it had crossed the check post, that the vehicle was stopped by the driver. It is on....

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....o compound the offence on payment of a sum not exceeding Rs. 1,00,000/-. Compounding of an offence is on the volition of the person who has committed the offence, and no person can be forced to compound any offence under Section 61 of the Act. Refusal to compound the offence would only enable the competent authority to launch prosecution against the person concerned under Section 59 of the Act. ....