9911796707
TMI Blog2013 (12) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the centrifuged latex in various tanks of 147 barrels - The first revisional authority in fact found fault with the officer in omitting to take note of the stock contained in the said 147 barrels - if there was any such claim on the part of the dealer regarding the stock of 147 barrels the same would have been brought to the notice of the Intelligence Officer at least when they filed their explanation on 28.07.2004 - the contention was an afterthought which should not have been taken note of the by the first revisional authority - Unaccounted of sales of cenex by the petitioner cannot be confirmed and requires reconsideration. Penalty on unaccounted transactions – Transactions detected from the notebook, outward register and inward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has not accounted purchase for an amount of Rs.27,90,548/-. The petitioner submitted explanation inter alia contending that the variation in normal field latex is on account of incorrect inclusion of 880 barrels along with the stock. In respect of the sales to M/s. Njavallil Latex (P) Ltd., it was contended that no such sales was effected to the said concern whereas it was pointed out that field latex alone was sold and the same was entrusted to the petitioner itself for production of centrifuged latex on job work basis. The other allegations of unaccounted sales and purchase were also denied. 3. The 1st respondent after considering the matter passed an order imposing a penalty of Rs.33 lakhs under Section 45A of the K.G.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the 2nd respondent. Hence it is found that the deletion of addition under the said head by the 2nd respondent cannot be justified. 4. The petitioner impugns the above decision mainly contending that the shortage in field latex and centrifuged latex found by the Intelligence Officer and the 3rd respondent was without any basis. It is also contended that the petitioner had produced Form 25 declaration from M/s.Njavallil Latex (P) Ltd. which ought have been accepted by the 3rd respondent. 5. On these contentions, the learned Single Judge re-appreciated the entire factual situation arising therein and partly allowed the writ petition, sustaining Ext.P10, except on the finding of unaccounted sales of cenex which was required to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to a finding that as far as 835 barrels was concerned it represents the cumulative collection from M/s. Neerackal Latex as on 30.06.2004. Reference is made to page Nos.67 68 of Ext.P11. As far as 45 barrels are concerned it is found that the purchase register at page No.63 shows that 53 barrels were purchased by the petitioner on 5.4.2004 and the 1st respondent had taken that quantity along with the purchase made on 6.4.2004 to arrive at the quantity of 144 barrels which includes the aforesaid 45 barrels as well. The learned single Judge having referred to Ext.P11 found that the purchase is seem to have been made from farmers and "WH" which means 'warehouse'. In regard to the 45 barrels also it is found that there is an overwriting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue that is penalty imposed on unaccounted transactions detected from the notebook, outward register and inward register, the learned Single Judge confirmed the findings of the second revisional authority after confirming that the findings were justifiable. Accordingly, Ext.P10 was sustained except on the finding of unaccounted sales of cenex which was required to be reconsidered by the 3rd respondent. 11. Having regard to the finding of fact by the 1st respondent as well as the 3rd respondent and the learned Single Judge having considered the matter in detail confirmed the findings in respect of most of the claims raised by the petitioner thought fit to direct reconsideration only on one issue for which the matter was remitted to the 3rd ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
