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TMI Blog2003 (6) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... led the present writ petition for quashing the order dated May 15, 2003 (annexure A) passed by the respondentCommercial Tax Officer under section 28A(4) of the Act, levying penalty of Rs. 52,640 on the ground that the original documents required to be produced for transportation of the goods in question were not produced at the time of inspection instead only xerox copies of such documents were pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r M/s. Nitco Roadways and the same was being carried in truck bearing No. HR-38A-6510. On May 9, 2003 the truck was inspected on Dhulkhed Sales Tax Check-post, Indi Taluk, Bijapur. On being asked the driver of the truck produced only xerox copies of the documents. Accordingly he was served with a show cause notice for his explanation as to why he should not be subjected to penalty as provided unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the writ petition or the statutory provisions referred to above. 4.. Article 265 of the Constitution of India provides that no tax shall be collected or levied except by the authority of law. The law in the context includes both substantial as well as procedural law. In the present case the penalty has been levied in clear violation of the law laid down by the competent Legislature. It canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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