2008 (9) TMI 900 - HC - VAT and Sales Tax

Summary

Issues:
Petitioner seeking a writ of mandamus for transit pass issuance when goods are sold outside Karnataka.

Analysis:
The petitioner, a trader of waste engine oil, loaded a consignment from Namakkal to Kolhapur in Maharashtra. Upon reaching the Attibele check-post in Karnataka, discrepancies in the documents were found, leading to a penalty of Rs. 10,000. Despite providing confirmation, the vehicle was stopped again on a subsequent date with similar issues. The petitioner approached the court, alleging harassment by the authorities for not issuing transit passes.

The court examined Section 54 of the Karnataka Value Added Tax Act, 2003, which mandates the issuance of transit passes for inter-state transportation of goods. Rule 161 of the Karnataka Value Added Tax Rules, 2005, outlines the procedure for obtaining a transit pass, emphasizing the submission of an application in the prescribed form. The petitioner failed to demonstrate that an application was made in the specified format for the transit pass, solely relying on oral requests made by the driver.

The court clarified that a mere oral request without a formal application does not compel the authorities to issue a transit pass. Compliance with the legal requirements, including submitting a written application in the prescribed form, is essential for the issuance of transit passes. Since the petitioner did not fulfill this prerequisite, the authorities were not obligated to provide the transit pass. Consequently, the court dismissed the petition, ruling that the petitioner was not entitled to the relief sought.