Proper officer detaining or seizing goods or conveyances shall issue a notice specifying tax & penalty payable

Fawas Associated Agencies Vs Assistant State Tax Officer (Kerala High Court) On a plain and simple reading of the provisions of the Act, sub-section (3) of Section 129 envisages that the proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c) and on payment of the amount referred to in sub-section (1) all the proceedings in respect of notice specified in sub- section (3) shall be again to be concluded. The expression ‘order...