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TMI Blog2001 (11) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax and Sales Tax Officer, Adimali intimating him that it has come to his notice that a few consignments, sent by M/s. National Flask Industries Limited, Silvassa and G. Sarma Corporation, Mumbai in the name of the petitioner during 1999 had not been accounted by him and therefore, it had been decided to impose penalty under section 45A of the Kerala General Sales Tax Act, 1963. A copy of the notice is produced as exhibit P1. Petitioner claims that he had filed objection thereto showing that as regards the consignment of M/s. National Flask Industries Limited, the purchase did not materialise as goods were returned since they were defective, and debit note had been issued to the sellers during August, 1999. In respect of six consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarations collected at the check-posts. The Government Pleader was right in pointing out that petitioner has remedy by way of revision, but according to him, the writ petition was filed as there was total arbitrariness. 4.. I am of the view that the original petition is not to be entertained as the petitioner can approach the revisional authority to ventilate his grievances. I am sure that the defence placed will be examined by the revisional authority and appropriate orders passed. The counsel for the petitioner is justified in submitting that the explanation furnished could not have been abjectly ignored. True, the assessee is expected to utilise the opportunity with diligence, but nothing prevents the officer from taking note of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le or the person in-charge of the vehicle proves to the satisfaction of the assessing authority that the particulars furnished in the declaration are true, be presumed that such goods which are liable to tax under this Act have been sold in the State by the consignor or the owner of the goods or the owner or driver or person in-charge of the vehicle or the person in-charge of the goods or all of them jointly and they shall be jointly or severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided in sub-section (3)." 7.. From the check-post reports, it is clear that substantial consignments had entered the State's boundary, and the petitioner is shown as the consignee. The petitioner emphatically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported goods and cross verify it with consignee dealers. This is expected to be reviewed by the Deputy Commissioners, every month, and the proceedings in turn are to be forwarded to higher authorities. These procedural safeguards would not only be to the advantage of the department for asserting themselves, but will also be welcomed by assessees whose names very often are alleged to be misused by unscrupulous persons. The petitioner has rightly pointed out to his predicament, viz., that, during 2001, it has been threatened that the declarations made in 1999 are decided to be used against him. This practice, at least in certain cases may work out prejudice. 9.. It has to be noticed that under section 30B of the Kerala General Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill such time the check-posts exist and the present taxation system is in vogue, it has to be ensured that the system as envisaged works. 11.. In view of the statutory remedy available, in this original petition, I decline to grant relief to the petitioner. The revision, if filed within one month should be entertained as filed within time. I also make it clear that enforcement of penalty proceedings will stand suspended for a period of one month and it will be appropriate for the revisional authority to examine the applications for interlocutory orders as and when that are made in the revisional proceedings. The original petition is closed with the above observation. Order on C.M.P. No. 53791 of 2001 in O.P. No. 32991 of 2001(C) close ..... X X X X Extracts X X X X X X X X Extracts X X X X
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