Vijay Mamgain Vs State Of Haryana
Date: February 15, 2022
Subject Matter
Owner of the confiscated conveyance cannot be forced to pay tax, penalty and fine on the confiscated goods as well
Summary
Principle of vicarious liability can not be extended indefinitely. In the present case also, to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the conveyance is also foisted with the vicar…
1. By this petition the petitioner has challenged the action of the respondents in not releasing the conveyance even though he had paid the fine prescribed under Section 130 (2) proviso of the Central Goods and Services Act, 2017 (for short ‘the Act’). 2 It is his contention that the scheme of Section 130 of the Act makes it clear that the owner of the goods and the owner of the convey…