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TMI Blog2011 (7) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... ced and wherefore, the case of the petitioner in view of the abovesaid admitted fact, the penalty to be imposed would fall within the provisions of section 53(12)(a)(ii) and wherein, it is stated that the amount of penalty imposed shall not exceed three times the amount of tax leviable in respect of the goods under transport. Hence, penalty of two times of duty leviable is imposed in this case and wherefore, the appellate authority and the Appellate Tribunal has taken a lenient view and imposed penalty of two times of duty leviable. Appeal dismissed. - STRP No. 60 of 2010 - - - Dated:- 1-7-2011 - SABHAHIT V.G. AND RAVI MALIMATH JJ. R. Rama Murthy for M/s. Vasan Associates for the petitioner Shivayogi Swamy, Government Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant replied to the notice saying that minimum penalty may be imposed. The Joint Commissioner of Commercial Taxes (Appeals), Bangalore by the order dated May 8, 2007 having found that admittedly there is a violation of section 53(2) and in exercise of power under section 53(12)(a)(ii) imposed penalty of two times of duty leviable. Being aggrieved by the said order, an appeal was filed before the Karnataka Appellate Tribunal and the Appellate Tribunal confirmed the order passed by the appellate authority by observing that admittedly there is a clear violation of the provisions of section 53(2) of the Act attracting penalty under section 53(12) of the Act and imposition of the fine cannot be said to be excessive as lenient view has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The material on record would clearly shows that admittedly the petitioner has violated the provisions of section 53(12) as the vehicle was not stopped at the check-post and he had travelled 20 kms. thereafter and only after interception, the driver given the explanation that he was taking the goods to the Bangalore city at the instructions of the consignee. Admittedly, the vehicle was not stopped at the check-post and no documents were produced and wherefore, the case of the petitioner in view of the abovesaid admitted fact, the penalty to be imposed would fall within the provisions of section 53(12)(a)(ii) and wherein, it is stated that the amount of penalty imposed shall not exceed three times the amount of tax leviable in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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