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Goods cannot be detained during transportation on the ground of under valuation: High Court
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Highlights of Order: The squad officer may intercept the goods and detain them for the purpose of preparing the relevant papers for effective transmission to the judicial assessing officers and nothing beyond.. If the Court holds such a detention to be valid, it would be open to the authorities to carry out detention on their whims and fancies. |
Petitioner has filed this writ petition against penalty order passed by Commercial Tax Officer, Mobile Squad-6, Agra & other, after detention of goods during transport on account of under valuation of goods.
Upon a perusal of the show cause notice, it is clear that the goods were detained on the ground of under valuation. Subsequently in appeal, the appellate authority affirmed the penalty order on the ground that the goods were under valued.
It is evident from the circular issued by the Commissioner, Commercial Tax, Uttar Pradesh that the goods are not to be detained on the ground of under valuation. The relevant paragraph of the aforesaid circulate is extracted below:-
Petitioner has relied upon a judgment of the Kerala High Court, wherein the Kerala High Court held as follow:-
“7. From the perusal of the aforementioned findings, it is irresistibly concluded that in case of a bonafide dispute with regard to the classification between a transitor of the goods and the squad officer, the squad officer may intercept the goods and detain them for the purpose of preparing the relevant papers for effective transmission to the judicial assessing officers and nothing beyond......"
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Detention of Vehicle and Goods
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Demand and Penalty
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Under Valuation of Goods
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