Proper Officer can possess Confiscated Goods if taxpayer opts not to pay tax payable, penalty & other charges

M.S. Meghdoot Logistics Vs Commercial Tax Officer (Karnataka High Court) Proper Officer was empowered to possess Confiscated Goods if option to pay Fine in addition to the tax payable, penalty and other charges was not exercised Conclusion: Where proper officer, who had detained the conveyance and seized the goods was able to form opinion that there was an attempt to evade payment of tax, would .have to determine the applicable tax and penalty under Section 129 while simultaneously initiating proceedings for adjudging confiscation under Section 130.  If during the pendency of these proceeding...