2021 (7) TMI 424

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....cate For Nanavati & Co. For the Respondent(s) : Notice Served ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. The present petition is filed by the petitioner, claiming to be the owner of the conveyance i.e. the Truck bearing registration No. GJ-01- HT- 8461, which was seized and subsequently confiscated vide the impugned order dated 21.11.2020 passed by the State Tax Offic....

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....he petitioner, there is an arithmetical error in the calculation of the tax amount calculated in the impugned order. Be that as it may, Mr.Nanavati submits that the petitioner is ready and willing to make payment of fine i.e. Rs. 52,000/- towards tobacco and Rs. 179,234/- towards pan masala, in aggregate Rs. 2,31,234/-, as mentioned in the impugned order by exercising the option as contemplated in....

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....hority within a week from today. If such payment is made by the petitioner, then the concerned respondent authority i.e. respondent No.1 shall release the conveyance in question forthwith. However, it shall be open for the petitioner to raise the issue with regard to the error in calculation of the amount of tax as calculated in the impugned order before the concerned authority and the same shall ....