9911796707
TMI Blog2008 (7) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956 and doing business at Mahe, Pondicherry. In this original petition filed, the only question that would arise for our consideration and decision is, whether the intelligence officer of the department was justified in imposing penalty under section 45A of the KGST Act on the sole ground that the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the State. The Intelligence Officer, Investigation Branch, after complying with the procedure prescribed under section 30B read with section 45A of the Act has passed an order, imposing a penalty of Rs. 2,54,000. The petitioner after unsuccessfully filing of two revision petitions, first before the Deputy Commissioner of Sales Tax, Kozhikode and then before the Commissioner of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such goods from the officerin-charge of the first check-post after his entry into the State and surrender the same to the officer-in-charge of the last check-post in the State. When the owner or driver fails to deliver the transit pass at the last check-post, it will be presumed that the goods have been sold within the State by evading tax liability as envisaged under sub-section (2) or sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has not placed any cogent evidence before us to dispel the findings and conclusions reached by the fact-finding authorities under the Act. The writ court is not an appellate forum. The writ court will not interfere with the findings of fact reached by the authorities under a fiscal statute, unless those findings are either wholly perverse or wholly arbitrary or contrary to the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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