TaxTMI 
TaxTMI 
2021 (4) TMI 272
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....ian Penal Code and Section 7 of the Essential Commodities Act, 1955 (for short E.C. Act). 2. Learned counsel for the petitioner has submitted that by order dated 12.03.2020, the court below had ordered for release of 160 drums of bitumen in favour of the owner/ purchaser of the bitumen. It is submitted that in the F.I.R., it is not mentioned as to which order under the provisions of E.C Act was violated, therefore the confiscation proceeding initiated by the Deputy Commissioner, Deoghar with respect to the truck, is in contravention of the provisions of E.C. Act. It is submitted that the court below has rejected the petition for release of the truck on the ground that in the challan, E-way bill number and Eff. was not mentioned, as such t....
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....lease of the truck was rejected solely on the ground that in the challan E-way bill number and Eff. was not mentioned, consequently the goods could not be transported on the truck and the confiscation proceeding was initiated by the Deputy Commissioner on the basis of information of Superintendent of Police. At this juncture, it is necessary to state that Section 130 of the Central Goods and Services Act, 2017, provides for confiscation of vehicle or conveyance found to be carrying goods without E-way bill. As noticed, the confiscation proceeding was not initiated under Section 130 of the S.G.S.T. Act rather the proceeding has been initiated under Section 6-A(c) of the E.C. Act. It is not disputed that 160 drums of bitumen, which were bein....
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....w shall order for release of the truck bearing registration No.BR-01GH-0866, in favour of the petitioner on furnishing an indemnity bond of Rs. 5,00,000/- (Rupees five lakhs) with two sureties of like amount each. One of the sureties should be an owner of a transport vehicle. The petitioner shall give an undertaking and guarantee that :- (i) she shall not sale, mortgage or transfer the ownership of the vehicles on hire purchase agreement or mortgage or in any other manner. (ii) the custody of the vehicles shall be subject to the order to be passed by the court on conclusion of trial; (iii) she shall not alter or tamper with the identification of the vehicle in any manner (iv) she shall produce the vehicle before the competent author....