Judgment :- 1. This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in G.D.No.75/2012-13 dated 16.11.2012 and quash the detention order as illegal and direct the respondent to release the goods detained. 2. Mr. Aditya Reddy, learned Government Advocate (Tax) takes notice for the respondent. By consent the writ petition is taken up for final disposal. 3. The writ petition is filed challenging the goods detention notice dated 6.11.2012 stating that it is contrary to the clarification issued by the Commissioner of Commercial Taxes, Chennai in Circular Acts Cell-IV/69980/2000 dated 23.11.2000. The relevant portion reads as follows:- "4. In the above circumstances all the officers including check post officers may be informed that transit pass need not be insisted upon for the movement of consignment sales/branch transfer from Tamil Nadu to other States. However, for the goods moved from one State to another .... " 4. The plea of the petitioner is that the goods are imported and transferred to Pondicherry. Therefore, the above clarification will apply. To support this plea, the petitioner relies upon Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, which provides that after repeal of the Tamil Nadu Act 14 of 1970 all Rules, Regulations, notifications, clarifications or orders made or issued under any of the provisions of the Act 14 of 1970 and continuing in force on the date immediately before the commencement of this Act shall continue in force. However, Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, also provides that the same will be applicable so far they are not inconsistent with the provisions of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006). This plea is not tenable in view of Section 70(2) (a) of the Tamil Nadu Value Added Tax Act, 2006, which clearly provides that when any goods specified in 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 and produce the same at the time of crossing the check post. 5. 5. In the present case, it is not in dispute that the goods are transferred from one State to another State. Section 70(2) of the Tamil Nadu Value Added Tax Act, 2006 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.” Hence, as per Section 70(2) of the Tamil Nadu Value Added Tax Act, 2006 petitioner has to necessarily obtain a transit pass in the prescribed form and in the prescribed manner. In such view of the matter, the plea of the petitioner that the Circular Act Cell-IV/69980/2000 dated 23.11.2000 issued by the Commissioner of Commercial Taxes, Chennai will apply, does not merit consideration as it will have no force in law after coming into force of the 2006 Act. Therefore, the above said plea is rejected. However, an opportunity is given to the petitioner to approach the competent authority for release of goods in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 on payment of tax. 6. The counsel for the petitioner states that another notice has been issued demanding both the tax and compounding fee. However, an opportunity is given to the petitioner to approach the competent authority for release of goods in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 on payment of tax. 6. The counsel for the petitioner states that another notice has been issued demanding both the tax and compounding fee. Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 provides for payment of tax or security as may be required by the authority for the release of the goods detained forthwith. Petitioner is entitled to approach the authority and pay the tax or security as may be required under protest and seek release of the detained goods. If the petitioner pays the tax as required under Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006, the authority is bound to release the goods forthwith. 7. Insofar as composition of offence is concerned, section 72 of the Tamil Nadu Value Added Tax Act 2006 provides the procedure for composition of the offence and Section 46 of the Tamil Nadu General Sales Tax Rules Act is analogous to the present Section 72 of the Tamil Nadu Value Added Tax Act, 2006. The prescribed authority has been defined under Rule 53 of the Tamil Nadu General Sales Tax Rules which rule is made applicable to the 2006 Act in terms of section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006. A detailed procedure has been prescribed for composition and an opportunity should be given before passing an order under Section 72 of the TNVAT Act, 2006. The said section prescribes that an order should be passed on composition either way on merits and the petitioner is entitled to pursue the same on merits, if aggrieved. 8. In such view of the matter, the petitioner is given liberty to seek release of the goods on complying with Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 by payment of tax alone. Insofar as composition of the offence, as per notice issued, it has to be dealt with independently. The goods under detention shall be released forthwith on payment of tax as demanded in terms of Section 67 of Tamil Nadu Value Added Tax Act, 2006. 9. The Writ Petition is disposed of as above. No costs.