9911796707
TMI Blog2004 (10) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... driven by appellant No. 2, at Chaliseri (Kerala), and despatched by owner of the goods M/s. Mustafa Traders, Chaliseri (Kerala) to be delivered to M/s. Fazil Enterprises, Indore. 3.. According to the appellants consignee has been working as commission agent of the consignor. The challan for commission sale, issued by Mustafa Traders dated May 29, 2002, shows that betel-nut new (supari) second quality, weighing 90 quintals was being transported in the said truck. The rate shown was Rs. 2,000 per quintal, total cost of goods was Rs. 1,80,000. A form of delivery note to be submitted before the Kerala authority, also shows the same quantity, same rate and the total value of the consignment. The said truck reached the check-post erected by co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 45-A of the Act on June 1, 2002 itself. The commission agent, consignee submitted reply to the said notice. It was mentioned in the reply, that according to laws of Kerala Government, the goods could be permitted to cross the border only after payment of tax on market rate on this agriculture produce of supari and since that tax was already paid by the appellants in which market rate was also shown, the same should be deemed to be depicting true and correct market rate. It was further mentioned in the reply that even during that period the same quality of supari was being sold at the rate of Rs. 25-30 per kg. at Indore. From the perusal of reply, it appears that the contention was that in any case the goods were not undervalued. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their petitions under clause X of the Letters Patent. 11.. Show cause notices against admission were issued to the respondents. Respondents have submitted their reply/return before this Court. Respondents have placed reliance on the provisions of section 45-A(7) of the Act to show that even with regard to value of goods, the Check-post Officer was fully justified to make a query in this regard. It has also been mentioned that the Legislature had thought of giving jurisdiction to the Check-post Officer to raise doubts in case there were sufficient reasons regarding valuation of goods mentioned in form No. 75. 12. Further reasons have been assigned as to what benefits consignor or consignee would draw by undervaluing the goods. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existence of such a dealer: such officer may presume, until the contrary is proved, that an attempt was being made to facilitate the evasion of tax in respect of such goods and he may, after recording his reasons thereof in writing, a copy of which shall be forthwith supplied to the transporter, seize such goods or the vehicle along with the goods in such manner as may be prescribed." 16.. Perusal of the aforesaid sub-section makes it clear that the Check-post Officer, after searching the vehicle and verifying the declaration and other documents relating to the goods would be justified to make inquiry with regard to the correctness of the documents in respect of the goods, or the quantity of the goods transported, or the value thereof. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of time to them. Thus, this ground does not hold good and is negatived. 20.. It was also submitted that while crossing Kerala, appellants had paid agricultural tax on the export of the said goods, in which same value of the consignment was shown which have been shown in the challans and Kerala Government had accepted the said price without any objection. Thus, the same value should have also been accepted by the Check-post Officer. 21.. We find no merit and substance in this ground. Any declaration submitted by the appellants for the purposes of crossing Kerala border to the Kerala Government, would not be binding to the State of Madhya Pradesh. If goods are brought to be sold within this State, then, all tax liability has to be met b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
