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TMI Blog2010 (9) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal is allowed setting aside the order of the revisional authority dated October 25, 2008. - 17 of 2009 - - - Dated:- 29-9-2010 - MANJULA CHELLUR AND GOVINDARAJULU K. , JJ. The judgment of the court was delivered by MRS. MANJULA CHELLUR J. On our direction, the learned Government Advocate placed before us the original file pertaining to the assessment of sales tax for the years 2001-02, 2002-03 of M/s. Vivek Petro Co. Pvt. Ltd. (for short, M/s. Vivek Petro ) and the same is perused. The admitted facts in the present case are the appellant is a transporter engaged in the business of transportation of goods. In the month of July 2002, the consignment belonging to a company by name M/s. Vivek Petro, a registered dealer under the Karnataka Sales Tax Act, 1957 transported consignment of a product called naptha from Mangalore. The contention of the Department was, the transit pass which was required to be taken by the driver or the person in-charge of the vehicle at the entry check-post after commencement of the transit was not handed over at the exit checkpost. Therefore, a presumption, under sub-section (4) of section 28AA is available to hold that the consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad come to conclusion that all the entries effected by the consignor did move out of the State. Based on this finding, the appellate authority allowed the appeal in favour of the appellant, setting aside the orders of the check-post officer dated December 24, 2003. The revisional authority took up the matter by way of suo motu revision and issued a show-cause notice to the assessee calling upon him to explain the contents of the notice. The assessee appeared before the revisional authority and submitted the explanation. However, the revisional authority found the order of the appellate authority as improper and prejudicial to the interest of the State revenue for the following reasons: 1. The appellant is the owner of goods vehicle has obtained transit pass No. 0185187 dated June 22, 2002 for transportation of naptha from sales tax check-post, Kannur, but failed to surrender the transit pass at the exit check-post at Attibele on or before June 24, 2002. On enquiry through correspondence with CTO of Attibele Check-post the Commercial Tax Officer, Kannur ascertained that the records of check-post do not show passage of goods vehicle No. KA.19A-3491 through check-post and the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the alternative, with alternate evidences. This law is not complied with. The said burden is continuously on the owner of the present goods vehicle. Consequently the present orders of assessment and tax by the check-post authority are justified according to law. 5.. The revision authority under section 22A(1) of the Karnataka Sales Tax Act, 1957 and section 15(2) of the Karnataka Tax on Entry of Goods Act, 1979 has wide powers in revising the appeal order. It may pass such order as the circumstances of the case justify. As per the detail analysis of facts and law, there is no case for remanding of the assessment under section 28AA(4) with penalty under section 28AA(5) due to contravention of law in section 28AA(1)(b) in terms of section 28AA(2) of the Karnataka Sales Tax Act, 1957 and the related provisions, viz., 18B(1)(b) read with section 18B(2) of the Karnataka Tax on Entry of Goods Act, 1979. Therefore, this case of revision is finally decided in the manner of revising the appeal order and setting aside the said order and accordingly restoring the orders of assessment and penalty of the check-post authority. Ultimately the orders of the appellate authority were revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the State by the owner of the vehicle and shall, notwithstanding anything contained in sub-section (5) of section 5, be assessed to tax by the officer empowered in this behalf in the prescribed manner. (5) If the owner of the vehicle having obtained the transit pass as provided under sub-section (1) fails to deliver the same as provided under sub-section (2), he shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported. (6) The amount of tax and the penalty levied under this section shall be recovered in the prescribed manner. (7) Where the owner of the vehicle who is assessed to tax under sub-section (4), is carrying, after such assessment, any goods taxable under this Act in a goods vehicle from any place outside the State and bound for any other place outside the State and is passing through the State, the prescribed authority may demand from such owner an amount equivalent to two times the tax leviable on such goods under this Act as security. (8) The prescribed authority after being satisfied that the goods carried in the goods vehicle in respect of which the security amount under sub-section (7) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consignor or the consignee of the goods. It is also not disputed by the Revenue that in view of the notice sent by the check-post officer pertaining to M/s. Vivek Petro, investigation was made with regard to the accounts of M/s. Vivek Petro and even intelligence wing of the Revenue also made a thorough investigation both at Mangalore and Pondicherry, so far as the business of M/s. Vivek Petro. The material that was placed before the assessing officer at the time of final order of assessment indicates whatever goods that were imported, i.e., a product called naptha was in fact sent to Pondicherry and was accounted at Pondicherry. It was even certified by the Central Excise Department at Pondicherry. It is also noted that whatever duty that was payable to the Central Excise Department was also paid and these are the findings of the assessing authority. When once the assessing authority who took up the assessment process as a part of the investigation into the missing of/or non-accounting of transit passes at exit check-post, so far as M/s. Vivek Petro is concerned, it was satisfied that all the goods that were imported which were meant to be sent to Pondicherry did reach Pond ..... 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