9911796707
TMI Blog1992 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ar police station, Sodala by the Flying Squad of the Commercial Taxes Department, which was headed by the Assistant Commercial Taxes Officer. There goods worth more than Rs. 5 lacs were loaded and they were not covered by any of the documents, i.e., goods receipts. A notice was given to the petitioner by the Assistant Commercial Taxes Officer on December 9, 1986, calling upon the petitioner that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and, therefore, he could not be called upon to pay either any tax or the compounding fee and therefore, the order is without jurisdiction. I find no substance in the writ petition. From the facts which are contained in the notice given to the petitioner-transporter as well as his reply and the order of the Deputy Commissioner (Administration) there appears to be no dispute that when the truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon knowledge that all transporters as and when they carry goods in the vehicle, all the goods are covered by one or the other goods receipts. Therefore, the very fact that except three goods receipts which were filed after the truck was released the transporter was not carrying any goods receipt for the rest of the goods is a circumstance which is to be taken into consideration and is and was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, if so required give his name and address and the name and address of the owner of the vehicle and names and addresses of the consignors and the consignees, if any. Under section 16(9)(b) the case could be compounded by charging the fee which could not exceed more than three times of the tax. Even under section 22-A of the Act and more so its sub-section (7), the compounding fee could be not exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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