1990 (10) TMI 347

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..... Rules, 1957, were not carried by the transporter as a result of which the penalty came to be levied. Before us, the only question canvassed by learned counsel Sri Bhat is that they were produced subsequently at the time of hearing after notice to the consignor and, therefore, in view of the decision of this Court in the case of Sree Hajee Ahmed Bava v. Assistant Commercial Tax Officer [1985] 60 ST .....

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..... e to tax under the KST Act are involved and in respect of which there is suspected evasion of tax. We are, therefore, of the view that the impugned provisions are not beyond the legislative competence of the State." However, our attention was drawn to another passage in the same judgment which occurs at paragraph 34 which is as follows: "The documents required to be produced by the driver or p .....

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..... granting of time is not initiation of proceedings, but granting of time to the person-in-charge of the vehicle whether it is driver or someone else to produce the prescribed documents that should accompany the goods in transit. Therefore, the learned counsel cannot derive any support from the cited decision. If his view has to be accepted by us, then, it will amount to rendering sub-section (2) o .....

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