9911796707
TMI Blog2003 (10) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 are the certificates produced for evidence thereof. The petitioner is purchasing live chicken from Tamil Nadu for the business transaction and facing huge difficulties as the checkpost authorities are either failed to issued transit pass as provided under section 30B of the Kerala General Sales Tax Act, 1963 read with rule 35B of the Kerala General Sales Tax Rules, 1963 he has approached this Court (sic). 3.. The petitioner submits that business is started recently with an expectation of high turnover for which the petitioner had acquired two stalls at the Municipal Market at Mahe. To have large-scale business it is necessary to sell chicken for a moderate price for which it is necessary to depend the hatcheries at Tamil Nadu and the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by keeping the vehicle there, the entire chicken would die causing great loss. Exhibit P5 is the receipt for payment of the amount. The petitioner pointed out the difficulties to the third respondent and requested to give necessary instructions to the checkpost authorities. Exhibit P6 is a copy of letter addressed to the Inspecting Assistant Commissioner, Chittoor, Palakkad wherein the petitioner has requested to give necessary direction to the Gopalapuram check-post authority to issue the transit pass to their vehicles without delay and to refund the amount paid on February 6, 2003. But nothing is done in the matter. The petitioner prays for a direction to the respondents to issue transit pass to him on entry of the goods without any undue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct have been delivered within the State for sale. As per proviso to sub-section (2) of section 30B, if the goods carried by such vehicle or vessel, after entering the State, are transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved out of the State, shall be on the owner or driver or person-in-charge of the vehicle or the vessel, as the case may be and where it is presumed under sub-section (2) that the goods carried in a vehicle or vessel have been delivered within the State for sale by the owner or driver or person-in-charge of the vehicle or vessel, such person shall be jointly or severally liable to pay tax which shall be assessed and recovered in accordance with the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass at the last check-post. It is also mandatory that such passes are issued at the first check-post so that the consignees who pass through the State en route are not made liable to pay any tax as it is beyond the scope of the State Legislature to impose tax on goods, merely because it passes en route to another State. Therefore, unless in a cases where the presumption arises under sub-section (2) of section 30B or sub-section (4) of section 30B or in a case where after entering the State the goods are transported through another vehicle without satisfactory proof that the goods have actually moved out of the State, the authorities can impose tax. Exhibit P4 clearly shows that it was on a mere suspicion that tax is imposed on the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... check-post after his entry into the State and such pass shall be issued so as to enable the owner or driver or person-in-charge of such vehicle to deliver the same to the officer-incharge of the last check-post. Refusal to give such transit pass at the same time imposing tax liability merely on suspicion as is now raised in exhibit P4 is unwarranted. 8.. Therefore, I direct respondents Nos. 2 and 3 to give necessary instruction to all sales tax check-post to comply with section 30B and issue transit pass, so as to enable the owner, driver or personin-charge of the vehicle passing through the State to another to produce the same before the last check-post. 9.. Though statement is filed in this case on behalf of the first respondent which ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
