2020 (1) TMI 1164

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....te/respondents. Sudhanshu Dhulia, J. (Oral) Petitioner's truck was evidently transporting the building material in form of iron rods, which was apprehended by the Commercial Tax Department, Rudrapur, District Udham Singh Nagar. The petitioner was not able to show the relevant papers, and therefore, a tax, including a penalty of Rs. 2,52,810/- (Rupees Two Lakh Fifty Two Thousand Eight Hundred....

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....y are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hund....

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.... may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.   (3) The proper officer detaining or seizing goods or conveyance....

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....ere the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer." 3. Learned counsel for the petitioner says that on furnishing the security, goods are liable to be released. 4. On the other hand, learned State Counsel submits that the order under challenge is ....