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TMI Blog2008 (1) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of quantum of penalty by the Commissioner, having regard to the penalty amount we do not think it is a fit case for that purpose. We therefore reject the plea. - - - - - Dated:- 15-1-2008 - RAMACHANDRAN NAIR C.N. AND RAMACHANDRAN NAIR T.R. , JJ. This is an appeal filed by a business concern from Tamil Nadu against the order of the Commissioner of Commercial Taxes, Thiruvananthapuram issued under section 37 of the Kerala General Sales Tax Act, 1963. The sales tax authorities noticed from the check-post records that the appellant made sale of jaggery from Tamil Nadu to various dealers in Kerala. However, when notices were issued, the purchasers in Kerala denied the transactions. Since the purchases were denied by the dealers in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and for easy reference those provisions are extracted below: 30B. Transit of goods through the State and issue of transit pass. (1) When a vehicle or vessel carrying goods from any place outside the State and bound for any place outside the State passes through the State, the owner or driver or person in charge of such vehicle or vessel shall obtain a transit pass in the prescribed form for such goods from the officer-in-charge of the first check-post after his entry into the State and deliver it to the officer-in-charge of the last check-post before his exit from the State. (2) If the owner or driver or person in charge of such vehicle or vessel fails to deliver the transit pass for such goods referred to in sub-section (1) to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r non-existent or is not traceable or denies such purchase, it shall, unless the consignor or the owner of the vehicle or the person in charge of the vehicle proves to the satisfaction of the assessing authority that the particulars furnished in the declaration are true, be presumed that such goods which are liable to tax under this Act have been sold in the State by the consignor or the owner of the goods or the owner or driver or person in charge of the vehicle or the person in charge of the goods or all of them jointly and they shall be jointly or severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided in sub-section (3). For the purpose of this section, the owner or driver or person in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with the relevant provisions of the Act irrespective of the turnover limit that attracts tax. It is further provided therein that along with tax penalty not in excess of twice the amount of tax also should be levied and recovered. Sub-section (3) of section 30B is therefore not only a procedural provision but is also a substantive provision authorising levy and recovery of tax and penalty. Penalty is mandatory under sub-section (3) and the discretion left with the officer is only on quantum of penalty; the maximum being twice the amount of tax. Penalty under clause (3) of section 30B should be levied in accordance with the provisions of section 45A of the Act. So far as clause (4) of section 30B is concerned, the principle ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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