Case Law Analysis
|Andhra Pradesh High Court
GOMs No. 285/1984 | Vehicle Seizure Must Be Lifted on 50% Tax Payment Without Check Report or Enquiry Record : Andhra Pradesh HC
The Andhra Pradesh High Court has ruled that commercial vehicles seized for tax or permit violations cannot be held indefinitely without a formal check report or enquiry record. Where authorities fail to produce such documentation, payment of 50% of the demanded tax and compounding fee under GOMs No. 285/1984 is sufficient for immediate release - reinforcing procedural fairness for transport operators facing arbitrary detention.