9911796707
TMI Blog2008 (9) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... amus directing the respondents to issue a transit pass to the petitioner's goods whenever the sale is not within Karnataka. The petitioner is running a business in the name and style of M/s. Bhuvaneshwar Traders having its business concern at No. 2, Dr. Sankaran Salai, Namakkal. He is a trader for the waste engine oil to be carried from various places all over India. The petitioner is also e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 137. The third respondent suspected the form and demanded confirmation from the consignors and consignees. The driver immediately contacted his manager who in turn arranged for confirmation. Still, the respondents imposed penalty of Rs. 10,000 which was paid and the vehicle was released. The said consignment was delivered to the consignee at Kolhapur. Again, the petitioner's vehicle was stop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by road from one State to another State. Rule 161 of the Karnataka Value Added Tax Rules, 2005, provides the mode in which the said transit pass has to be obtained which reads as under: "Rule 161. (1) The driver or the person-in-charge of a goods vehicle shall, in order to obtain a pass under section 54, submit an application, in triplicate, in form VAT-530 to the officer-in-charge of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitle the driver to a transit pass. It is only when an application is made in the prescribed form and after complying with the legal requirements, the authorities can issue transit pass. When admittedly, the petitioner made no written application in the prescribed form for issue of transit pass, the authorities are under no obligation to issue such pass. That being the case, when the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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