No payment of fine in lieu of confiscation of goods required where owner of conveyance is seeking only release of vehicle

Vijay Mamgain Vs State of Haryana & ors. (Punjab & Haryana High Court) No payment of fine in lieu of confiscation of goods required where the owner of the conveyance is seeking only release of vehicle. Brief Facts: In the present case, goods and conveyance were confiscated by the Tax Authorities during transit as the tax against these goods was not paid. Proceedings under Section 130 were initiated for the reason that the fine and penalty was not paid for 14 days. The owner of the goods did not come forward to pay the fine and penalty, but the owner of the conveyance paid the required ...