SITARAM BANNARAM JAT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Petitioner has challenged an order dated 25-1-2017, passed by the respondent No. 1 Assistant Commissioner of Commercial Tax, under which, the State authority in purported exercise of powers under Sec. 68(4) of the Gujarat Value Added Tax Act, 2003, has seized/detained the petitioner's vehicle along with the goods being carried in such vehicle.

(2.) Brief facts are as under.

(3.) The petitioner is a transporter and is owner of one commercial vehicle used for the purpose of transporting goods. The petitioner's truck being registration No. RJ-45-GA-4511 was in the process of crossing Gujarat border carrying consignment of refined caster oil. At Amirgadh check-post, the Value Added Tax Authorities stopped the vehicle for verification of documentation. It was found that the driver was not carrying the trip-sheet or logbook; that, goods under transport were not in accordance with the documents prescribed, nor could the driver produce form No. 402 or 40 Inter alia on such grounds, the State authorities passed the impugned order of detention/attachment of the vehicle with the goods.