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TMI Blog1970 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... r officers stationed at the check-post. It is not in dispute that the person in charge of the goods vehicle did not carry with him the necessary documents, as prescribed under section 44 of the Madras General Sales Tax Act, 1959. As a matter of fact, Mr. Sastry, learned counsel for the petitioner, says that he is not disputing before us this finding of fact of the Board of Revenue, whose order is impugned in this writ petition. As, according to the officials at the check-post, there has been a violation of the provisions of the Act, they took action under section 45(2)(d) of the Act, and gave an option to the petitioner to compound the offence, as provided for in section 46 of the Act. It appears that the petitioner paid the compounding fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d having been done otherwise than in strict conformity with the above prescription, it is illegal and unauthorised. We are unable to agree. Section 44 deals with the possession and submission of certain records by owner or other person in charge of the goods vehicle, which carries goods from one place to another. The marginal note to the section, which is effective in this case, is suggestive of the fact that the records contemplated therein should be in the possession of the owner or the person in charge of the goods vehicle. If such records are not possessed and subsequently submitted, as stated in section 44, it would be a wilful contravention of the said section and it would be punishable under section 45(2)(d) of the Act. In order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 44 of the Act. Section 44 says that the owner or other person in charge of a goods vehicle shall carry with him the records specifically mentioned in the section and also such other documents as may be prescribed "and shall submit to the Commercial Tax Officer" as above, the aforesaid documents or copies thereof within the prescribed time. The conjunction "and " is expressly operative and cannot be ignored. What is prescribed in section 44 is not referable to submission of the records alone but also to their possession. "Possession" obviously precedes submission. Unless the owner or the person in charge of the goods vehicle is in possession of the records, he cannot submit them at a later stage to the authority prescribed. Both these cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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