Order: 1. Writ Petition No.30001 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records of the respondent relating to the impugned Goods Detention Notice dated 02.11.2012 in G.D.N.No.142/2012-13 and quash the same. 2. Writ Petition No.30124 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records of the respondent relating to the impugned compounding Notice dated 04.11.2012 in G.D.No.142/2012-13 levying tax and compounding fee under the Tamil Nadu Value Added Tax Act and quash the same. 3. Heard Mr.Aditya Reddy, learned counsel appearing for the respondent. The relief sought for in both the writ petitions is connected with each other. By consent, both the writ petitions are taken up together for final disposal. 4. The petitioner in W.P.No.30001 of 2012 transported assorted liquor, beer from the State of Tamil Nadu to Union Territory of Goa. The goods were transported by Lorry bearing No.TN25Q 8264. The consignor is the petitioner and the consignee is also the petitioner's limited company at Goa. At about 3.17 am on 2.11.2012, the lorry was intercepted and inspected by the officer of the Ranipet (outward) Check post. After verification of the records produced a Goods Detention Notice dated 2.11.2012 was issued with the following endorsement:- “No valid E-transit pass or transit pass from the assessing authority concerned is produced for transport of 6th schedule goods (i.e., Alcoholic liquors/foreign liquors) at the time of check, as required u/s. 70(2)(a) of the TNVAT Act 2006. In order to verify the genuineness of transactions, the goods are ordered to be detained at the responsibility of the lorry driver at the highway.” 5. At that point of time, the petitioner's duly authorized person filed an application for issuance of E-transit pass at 13.57 hours on 2.11.2012 and the E-transit pass was printed at 14.03 hours on the same day in terms of Rue 15(17) of the Tamil Nadu Value Added Tax Rules, 2007. The reference number of the e-transit pass is MVRNO:TNETP20120794910670880 and it was addressed to the officer in-charge, Ranipet(Outward) Check post. The vehicle number recorded in the Detention Notice, the name of the consignor, consignee, quantity and value tallies with the details contained in the Detention Notice. The E-transit pass also makes a clear mention that the vehicle will cross Tamil Nadu State Border via Ranipet(Outward) on or before 3.11.2012 by 1.57 pm. The vehicle number recorded in the Detention Notice, the name of the consignor, consignee, quantity and value tallies with the details contained in the Detention Notice. The E-transit pass also makes a clear mention that the vehicle will cross Tamil Nadu State Border via Ranipet(Outward) on or before 3.11.2012 by 1.57 pm. The place of issue of e-transit pass is Chennai, Virugambakkam. 6. According to the petitioner, the above e-transit pass was furnished to the respondent authority, but the respondent authority refused to accept it. An affidavit to that effect is filed by the petitioner today before this court. Since the authority did not accept the E-transit pass and the goods are detained, the petitioner has no other option except to file the writ petition. 7. In the meanwhile, the authority also issued a notice for composition of the offence under Section 72 of the Tamil Nadu Value Added Tax Act, 2006 and that is challenged in W.P.No.30124 of 2012. 8. The contentions of the petitioner in both the writ petitions are as follows:- (1) In terms of Section 69 of the Tamil Nadu Value Added Tax, 2006 the owner or other person in charge of the goods vehicle shall carry with him (a) bill of sale or delivery note or such other documents as may be prescribed and (b) Goods vehicle record or trip sheet relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed, the documents aforesaid or copies thereof, within such time as may be prescribed. (2) For the purpose of Section 69 of the Tamil Nadu Value Added Tax Act 2006, the documents required to be held by the owner in charge of the goods vehicle as required by Rule15(18)(a)(i) and (ii) and (b) of the TNVAT Rules, 2007 are as follows:- “(i) A goods vehicle record, a trip sheet or a log book; (ii) A bill of sale or a delivery note in Form JJ or Form KK; (b) The bill of sale or delivery note or the certificate of declaration, as the case may be, in respect of the goods carried in the goods vehicle or boat shall be in triplicate, one copy of which shall be submitted to the officer in charge of the first Check Post or barrier, the second copy to such officer in the last check-post or barrier through which the goods vehicle or boat may pass and the third copy shall be retained by the owner or other person in charge of the goods vehicle or boat. In the case of goods vehicle or boat which has not passed through any check-post, the owner or other person in charge of the goods vehicle or boat shall, within seven days after the goods are delivered, submit to the Territorial Assistant Commissioner having jurisdiction over the area in which the goods are delivered, copies of goods vehicle record, trip sheet or log book as the case may be, and also the bill of sale or delivery note which accompanies the goods, and other relevant documents, or in case the goods are delivered outside the State, to the Territorial Assistant Commissioner having jurisdiction over the area from which the goods were consigned.“ (3) In addition to that when the goods specified under 6th schedule, are sold or consigned or transferred by any goods vehicles to another State from any place within the State, the seller or consignor or transferor of the goods should obtain a transit pass in a prescribed manner, from the assessing authority having jurisdiction over the place from where the goods are sold or consigned or transferred to other State. 9. 9. Section 70 of the TNVAT Act, 2006 relates to issuance of transit pass and for the purpose of the present case we are concerned with section 70(2)(a)(b)(c) of the TNVAT Act, 2006 and it reads as follows:- “(2)(a) When any goods specified on the Sixth Schedule, are sold or consigned or transferred by any goods vehicle to another State from any place within the State, the seller or consignor or transferor of the goods shall obtain a transit pass in the prescribed form and in the prescribed manner, from the assessing authority having jurisdiction over the place from where the goods are sold or consigned or transferred to other State. (b) The seller or consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in charge of the last check post or barrier, before the exit of the goods vehicle from the State. (c) If the seller or consignor or transferor of the goods fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the consignor or transferor and such seller or consignor or transferor shall, notwithstanding anything contained in Section 3, be liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax.” (emphasis supplied) 10. The Detention Notice, in this case, came to be passed only on the grounds that no valid e-transit pass or transit pass from the assessing authority concerned was produced for transporting the goods falling under sixth schedule as required under Section 70 of the TNVAT Act, 2006. 11. Learned counsel for the petitioner contends that at the time of inspection, the documents as required under Section 69 of TNVAT Act, 2006 read with Rule 15(18) of TNVAT Rules, 2007 have been submitted. Insofar as the transit pass is concerned, the same was generated online on an application made by the petitioner and was issued and the same was caused to be delivered at Ranipet (outward) Check post which the authority did not accept, resulting detention of goods and followed by notice for composition of the offence under section 72 of the TNVAT Act, 2006. 12. 12. According to the petitioner, when there is a valid e-transit pass issued by the competent authority and if it is caused to be delivered within the prescribed period, then the authority is bound to consider the same and release the goods. The question of detention does not arise as it is not a case of sale within the State. 13. On this plea, the respondent counsel was called upon to verify and report to this court as to whether the e-transit pass issued and confirmed on 2.11.2012 @ 14.03.48 hours in reference No.MVRNO:TNETP20120794910670880 was validly issued by the competent authority and whether it is in order in terms of Rule 15(17)(a) of the TNVAT Rules, 2007. 14. Learned Government Advocate appearing for the respondent confirmed before this Court that the e-transit pass was validly issued and it covers the goods in question. 15. Now the short issue that arises for consideration is as to whether in terms of Section 70(2)(b) of the TNVAT Act, 2006, the authority can continue to detain the goods, under the Goods Detention Notice and initiate proceedings under Section 72 of the TNVAT Act, 2006, when admittedly there is a valid e-transit pass issued by the competent authority to cover the goods in question. 16. The next relevant point in issue is whether the e-transit pass could be delivered for claiming the release of goods which have been detained. 17. The requirement of transit pass in terms of Section 70(2)(a) of the TNVAT Act, 2006 is not in dispute for the present case. On a reading of Section 70(2)(b) of the TNVAT Act, 2006, it is clear that the seller or consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in charge of the last check post or barrier, before the exit of the goods vehicle from the State. On a reading of Section 70(2)(b) of the TNVAT Act, 2006, it is clear that the seller or consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in charge of the last check post or barrier, before the exit of the goods vehicle from the State. It provides that the goods can be accompanied by the e-transit pass or it can be caused to be delivered within the prescribed period and the period has been prescribed in Rule 15(17)(c) of the TNVAT Rules, 2007 and it reads as follows:- “(c) The officer in charge of the check post or barrier or the assessing authority specified in clause (a) above, as the case may be, shall specify the time within which the goods vehicle has to cross the last check post or barrier. The maximum time to be so fixed shall be twenty four hours up to a distance of three hundred kilometers from first check post or barrier to the last check post or barrier; forty eight hours for a distance exceeding three hundred kilometres but not exceeding six hundred kilometres from the first check post or barrier to last check post or barrier and seventy two hours for a distance exceeding six hundred kilometres from first check post or barrier to last check post or barrier.” The language of Section 70(2)(b) of the TNVAT Act, 2006 provides for delivery of e-transit pass before crossing the check post within time prescribed. 18. Petitioner in this case satisfies the requirement of the said Rule 15(17)(c) and the e-transit pass covers the period for transit. It is of no avail to the department to contend that unless and until the goods are accompanied by the e-transit pass, it amounts to sale within the State. The Act and the Rules provide for submission of documents within the period prescribed and before crossing the last check post. That condition is satisfied by the petitioner. 19. All the documents clearly show that the goods are consigned from the State of Tamil Nadu to another State covered by valid documents under Section 69 of the TNVAT Act 2006 including transit pass as required was caused to be delivered at the time of crossing the last check post or barrier. That condition is satisfied by the petitioner. 19. All the documents clearly show that the goods are consigned from the State of Tamil Nadu to another State covered by valid documents under Section 69 of the TNVAT Act 2006 including transit pass as required was caused to be delivered at the time of crossing the last check post or barrier. In this case, the petitioner has caused to deliver the e-transit pass which is valid for transit on or before 3.11.2012 at 1.57 pm and hence the rule is complied. Therefore, the authority is bound to consider the same for release of the goods detained once the requirement of Section 70(2) of the TNVAT Act 2006 and the Rule has been complied. Since the petitioner in this case has submitted the required documents issued by a competent authority, there is no manner of doubt that the Detention Notice has no force in law and liable to be set aside and accordingly, the same is set aside. Consequently, the proceedings under Section 72 of the TNVAT Act 2006 for composition of offence has no legs to stand as it is a consequential order. Hence, the Notice of Composition is also set aside. 20. In the result, the impugned order in both the writ petitions are set aside. The Writ Petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.