9911796707
TMI Blog1994 (11) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 147 quintals of iron billets on September 10, 1988, at G.T. Road, Ludhiana, near octroi post. The documents accompanying the goods were checked. During scrutiny of the documents accompanying the goods, an attempt to evade tax was suspected. As a result of this, a penalty of Rs. 15,000 was imposed vide order dated September 11, 1989, under section 14-B(7) of the Act for transporting goods without proper and genuine documents. Similarly, during the course of checking, Excise and Taxation staff intercepted truck No. PCK-3827 carrying 193.80 quintals of iron billets on April 20, 1988, at G.T. Road, Ludhiana near octroi post. During scrutiny of the documents accompanying the goods, an attempt to evade tax was suspected. As a result of this, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments, an attempt to evade the tax was suspected. As a result of this, a penalty of Rs. 15,000 was imposed vide order dated September 11, 1989 under section 14-B(7) of the Act for transporting the goods without proper and genuine documents. The petitioner, which is a registered dealer under the Act and is engaged, inter alia, in the business of performing job work for the Steel Authority of India Limited (for short, "the SAIL") in Mandi Gobindgarh, aggrieved by the imposition of the aforementioned penalties, filed five separate appeals under section 20(2) of the Act before the Sales Tax Tribunal, Punjab, which were dismissed by the Presiding Officer vide order dated March 31, 1992. The petitioner filed applications under section 21-A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in prescribed pro forma to our branch sales office on monthly basis to supply to you the equivalent quantity of billets/ blooms/DSP slabs for tor steel already delivered by you to our allottees. On verification of the details, our branch office will issue delivery order for supply of equivalent quantity of billets/blooms/DSP slabs to you from our stockyard. You would make your own arrangement to lift the billets/blooms/DSP slabs from our stockyard within seven days from the date of issuance of delivery orders." It has been further stated in the written statement that the petitioner has deliberately concealed the fact that the SAIL will issue delivery orders for lifting the stock from the stockyard of SAIL. It is admitted in the written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained for mere violation of the provisions of section 14-B(2) of the Act, because proper and genuine documents did not accompany the goods under transport. Mr. G.S. Cheema, Assistant Advocate-General, Punjab, appearing for respondents Nos. 1 and 2, has contended that the goods in these cases were being transported against the goods receipts alone and these were not covered by any sale bill, challan, weighment slip or delivery note as required under section 14-B(2) of the Act. He has further contended that it is incorrect that the goods were being brought from SAIL against the conversion contract. He has further contended that the petitioner was also purchasing goods from SAIL in addition to the conversion of goods. He has further cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation were accompanied by proper and genuine documents as required under section 14-B(2) of the Act or not. Section 14-B(2) requires that the owner or person in-charge of a goods vehicle shall carry with him besides goods, vehicle record, a bill of sale or delivery note containing such particulars as may be prescribed. The delivery note has been prescribed under rule 56-A of the Punjab General Sales Tax Rules, 1949. The particulars to be mentioned in the delivery note, inter alia, are registration certificate number of the consignor and that of the consignee, approximate value of the goods, etc. But in the present case, statutory requirement was not fulfilled. The G.R. accompanying the goods is a proof of movement of goods only an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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