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TMI Blog1993 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... . Western Maharashtra Development Corporation, Ahmednagar, which is a Maharashtra Government concern. Petitioner was given permits by the Assistant Excise Commissioner, Alleppey, to import 30 consignments of spirit, each consignment of 10,000 litres, on or before November 30, 1980. Petitioner brought 1.60 lakhs litres of spirit by 16 consignments, before the validity period. But the check-post officials detained the goods in four consignments even though the records which accompanied the consignments were all in confirmity with the records of the 12 consignments allowed to be brought through the same check-post. As the goods were urgently required by the petitioner for manufacture of liquor in the distillery at Cherthala, the petitioner got ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a request to condone the delay. 5.. Thereafter, the petitioner filed appeals against exhibits P1(a), P1(b), P1(c) and P1(d) orders before the 3rd respondent with petitions for condonation of delay. By order dated July 23, 1986, the 3rd respondent rejected the application for condoning the delay and accordingly by exhibit P4 order rejected the appeals. 6.. In reply to exhibit P3 communication from the 2nd respondent, petitioner sent a reply dated June 13, 1986, stating that the orders of the 1st respondent were misplaced. But by exhibit P5 order dated October 6, 1986, the 2nd respondent rejected the revision petitions on the ground that the orders are appealable and that no sufficient explanation is given for failure of the same. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertinent to quote section 35 of the Kerala General Sales Tax Act, 1963, which is to the following effect: "35. Powers of revision of the Deputy Commissioner suo motu.-(1) The Deputy Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by any officer or authority subordinate to him other than an Appellate Assistant Commissioner and may make such enquiry or cause such enquiry to be made and subject to the provisions of this Act, may pass such order thereon as he thinks fit. (2) The Deputy Commissioner shall not pass any order under sub-section (1), if,- (a) the time for appeal against the order has not expired; (b) the order has been made the subject of an appeal to the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal or of a revision in the High Court, the Deputy Commissioner shall not pass any order in revision. The question to be considered is as to what is the meaning of the words "subject of an appeal". On a reading of the section I am clear in my mind that the prohibition will apply only if the original order is made the subject of a valid appeal. A time-barred appeal cannot be said to be an effective appeal. In this case the petitioner filed the appeals long after the period of limitation and they were rejected on the ground that, there are no grounds for excusing the delay. In these circumstances, it cannot be said that the orders, exhibits P1(a) to P1(d) were made the subject of an appeal. The same view has been taken by the Madra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time the vehicles were stopped. He further held that the mere production of the documents on a later date would not be sufficient. I am not inclined to agree. The petitioner produced the necessary documents at the enquiry and there is no finding by the 1st respondent that the petitioner was not possessed of all the relevant and necessary documents. If there is no attempt to evade the tax, no penalty can be imposed under section 29A. A reading of section 29A as a whole would clearly indicate that it is enough if a person satisfies the authorities at the enquiry under sub-section (4) that there was no attempted evasion of tax. The fact that the officer can release the goods on furnishing security also indicates the same. As there is no fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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