9911796707
TMI Blog1997 (9) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Taxes Officer, Flying Squad, Chirawa dated October 17, 1994, imposing penalty of Rs. 1,27,843 under section 22A(7) of the Rajasthan Sales Tax Act, 1954 (in short, "the Act"). 2.. The facts of the case may be summarised thus: The petitioner placed an order for supply of laundry machine to M/s. BTC Laundry Equipment Company Private Limited, New Delhi. In pursuance of it, laundry machine was loaded and transported in truck No. DIG-9318. On September 23, 1994 at about 4.30 P.M., the truck was checked at Mahada (Neem-ka-Thana) check-post. It was found that the driver was not having form No. ST-18. Notice was issued the same day to the driver. Reply was filed by the petitioner. After hearing him, order was passed under section 22-A(7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly served upon the driver of the truck and he himself appeared before the respondent. Form ST-18 was produced during the enquiry and not at the time of checking. He placed reliance on Calcutta Iron Merchants' Association v. Commissioner of Commercial Taxes [1996] 101 STC 422 (SC). 5.. The first question for consideration in this case is whether form No. ST-18 was necessary in this case. Section 22-A(3) of the Act required that the owner or person-in-charge of a vehicle was to carry with him goods vehicle record, i.e., transport receipt and prescribed documents. It also required a declaration containing such particulars of the goods carried in or on the vehicle while entering the State limit. Rule 62-A of the Rajasthan Sales Tax Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and steel, all types of utensils, audio and video cassettes, typewriters, wooden furniture, steel furniture and timber). This shall come into force on November 15, 1986." 7.. Admittedly, laundry machine was being transported in the truck. It was not an electrical goods within the meaning of the above quoted circular. Form No. ST-18 was not thus required to be carried on with the vehicle in this case. 8.. There is yet another aspect of the matter. Admittedly, no notice was given to the owner of the goods, i.e., petitioner (Puran Lal) by the respondent. His name and address were available from the documents which were with the driver. As such it was necessary under section 22-A(7)(a) of the Act to issue notice to him. Condition prece ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
