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TMI Blog2013 (12) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) of the Act, detained the tankers along with the goods. 2. Thereafter, the Check Post Officer, proceeded under Section 57 (8) of the Act and imposed penalty on the petitioner / transporter vide orders dated 12.09.2013 cumulatively marked as Annexure P/1. The petitioner, on whom the penalty was imposed under Section 57 (8) of the Act, opted for composition of penalty, as provided under Section 57 (17) of the Act and deposited the amount of penalty on 20.09.2013. On depositing the penalty amount, the petitioner submitted letters dated 20.09.2013 cumulatively marked as Annexure P/3 under Section 57 (11) of the Act, seeking release of the tankers along with the seized goods in its favour. However, the petitioner's prayer was not acceded to by the Check Post Officer. On the other hand, the petitioner was directed to unload the tankers and to take delivery of only the empty tankers. The goods were not released in favour of the petitioner so as to effect the recovery of tax assessed by the Commercial Tax Department against seller of the goods M/s. Shri Hari Traders. 3. Aggrieved by denial of release of goods in its favour, the petitioner submitted a letter dated 03.10.2013 along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form-49 instead of original. During investigation, it was found that the buyer M/s. Mahajan Traders had not paid the amount to the seller of the goods M/s. Shri Hari Enterprises. The business place of seller of the goods M/s. Shri Hari Enterprises was visited by the officers of the Commercial Tax Department. It came to the notice of the said officers that M/s. Shri Hari Enterprises has not paid the tax to the Commercial Tax Department, which was actually payable. A notice for assessment was issued and thereafter on 10.09.2013 order was passed creating extra demand of Rs. 57,44,000/- (rupees fifty seven lakhs and fourty four thousand) with total tax liability of Rs. 74,39,950/- (rupees seventy four lakhs thirty nine thousand and nine hundred fifty) against M/s. Shri Hari Enterprises. After the aforesaid assessment, Revenue Recovery Certificate (RRC) was issued on 15.10.2013 for recovery of Rs. 74,39,950/- against M/s. Shri Hari Enterprises. As the amount was not deposited by M/s. Shri Hari Enterprises, the recovery was to be made from its movable / immovable properties. Keeping in view the fact that the goods in question were belonging to M/s. Shri Hari Enterprises the same were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods by a road on which check post or barrier is not established, furnishes the documents including declaration form specified in clause (a) at the nearest Commercial Tax Office, immediately after entry into the State of Madhya Pradesh or before exit from the State, he shall be deemed to have complied with the requirement made under clause (b). (3) The form of declaration specified in sub-section (2) shall be obtained by a registered dealer in the prescribed manner. (4) The documents required to be furnished under subsection (2), may be furnished by means of such electronic devices, and may be accompanied by such processing fee, as may be prescribed. (5) Where any goods are in movement within the territory of the State of Madhya Pradesh, any officer, not below the rank of an Assistant Commercial Tax Officer, as may be authorised by the Commissioner, may for the purposes of this Act, stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place or inspect such goods and the documents relating to the goods which are in the possession or control of a transporting agency or person or other such bailee and the provisions of sub-section (2) shall mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 ] ten times (upto 31-07-2009) seven times of the amount of tax which would have been payable if the goods were sold within the State on the date of inspection : Provided that the amount of penalty shall not be less than [3 times-1.4.2006 to 31.3.2007] eight times (upto 31-07-2009) five times of the amount of tax. (9) Where a transporter, in possession or control of goods, is found to be in collusion with a dealer involved in avoidance or evasion of tax, the check post officer or the officer empowered under subsection (5) shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard and with the prior approval in writing of the Deputy Commissioner having jurisdiction, may confiscate such vehicle or carrier. (10) Notwithstanding anything contained in this section, where the transporter abstains from bringing or stopping the vehicle or carrier at the check-post as provided under clause (b) of sub-section (2), the check post officer or the officer empowered under sub-section (5) may detain such vehicle or carrier and, after affording an opportunity of being heard to the transporter, may impose, in addition to a penalty which may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignor or consignee shall be deemed to be the transporter for all purposes mentioned in the aforesaid sub-sections and the provisions of section 31 shall apply to proceedings under this section as if the transporter is a dealer. (15) If a transporter fails to give information as required from him under clause (d) of sub-section (2) about the consignor, consignee or the goods within such time as may be specified or transports the goods with forged documents, besides imposing the penalty under sub-section (8), it shall be presumed that the goods so transported have been sold in the State of Madhya Pradesh by him and he shall be deemed to be a dealer for those goods under this Act. (16) The provisions of this Act shall, for the purpose of levy, collection and assessment of tax, payment and recovery of tax and interest, appeal and revision, apply to the transporter deemed to be a dealer under sub-section (15). (17) Subject to such restrictions and conditions and in such manner as may be prescribed, a transporter, on whom a penalty has been imposed under subsection (8), may opt to pay in lieu of penalty a lump sum amount, which shall be [ twice- 1.4.2006 to 31.3.2007 ] [ five times - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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