9911796707
TMI Blog2003 (11) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... from Talcher to Angul by a mini truck bearing registration No. ORW-393, the said mini truck was intercepted by the authorities of the Sales Tax Department. The Sales Tax Officer, Dhenkanal Circle, Angul issued a notice dated August 11, 2003 to the petitioner No. 10, namely, driver of the said mini truck in form VI-B prescribed under rule 94 of the Orissa Sales Tax Rules, 1947 stating therein that no Government way bills were being carried with the goods in the said mini truck and there were no documents in support of the goods loaded in the truck. By the said notice the petitioner No. 10 was also given opportunity to rectify the aforesaid defects and an option to pay the Orissa sales tax, surcharge, Orissa entry tax and penalty under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners would show that the penalty of Rs. 1,30,000 under section 16-D of the Act, double penalty of Rs. 26,000, penalty of Rs. 100 under section 16-B of the Act and double penalty of Rs. 20 have been demanded from the petitioner No. 10. He submitted that petitioners Nos. 1 to 9 are prepared to pay tax on the goods purchased by them on the basis of their valuation. But they cannot be forced to pay the penalty and double penalty calculated by the Sales Tax Officer at a huge amount. 4.. Mr. Kar, learned Additional Standing Counsel (C.T.), on the other hand, submitted that admittedly no way bill was being carried along with the goods and no supporting documents were also produced by the driver of the aforesaid vehicle and in the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scate any goods which are found in the vehicle while on transit but not accounted for by the transporter, bailee or the owner, as the case may be, in his accounts, registers and other documents maintained in respect of such goods. Second proviso to sub-section (5) further provides that where person affected makes payment to the Commissioner, the amount of tax at the appropriate rate payable in respect of such goods to be assessed in the prescribed manner with a penalty equivalent to 20 per centum of the value of the goods seized, the goods and the vehicle seized as aforesaid shall be released. Thus, the pre-condition of exercise of power of seizure and confiscation under sub-section (5) of section 16-D of the Act is that the goods are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the vehicle or boat, as the case may be, an opportunity of being heard. If such person is not present the officer shall make such enquiries as he deems fit, ascertain the name and address of such person and if the name and address of such person are ascertainable give him an opportunity of being heard before ordering confiscation. In the case of non-perishable goods, at least 7 days time shall be given for the owner of the goods, to state his case before the officerin-charge of the check-gate." 7.. In our considered opinion, therefore, the petitioner Nos. 1 to 9 who claim to be the owners of the goods should have been given opportunity in terms of the aforesaid sub-section (5) of section 16-D of the Act to account in his accounts, reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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