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TMI Blog2011 (11) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Commissioner and restoring the original order. 2. The assessee is a private limited company having a manufacturing unit at Nagaland. Its branch offices are at Bangalore and other places in the State. It is in the manufacture of plywood. It is carrying on business for over 15 years. The assessee secured goods by way of stock transfer from its manufacturing unit to its branches. On November 8, 2008, plywood worth ₹ 11,00,846 was carried in goods vehicle bearing No. AP 16 IV 6655 from Assam, Nagaland to the consignee, Bangalore branch of the assessee. It was intercepted at Urvesi Theatre, Lalbagh Road at 5 a.m. The driver of the vehicle handed over eight documents which are clearly set out in the Mahazar drawn at the time of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Taxes. All the three respondents in the said writ petition preferred an appeal challenging that portion of the order imposing cost and making the first respondent, the Commissioner, liable to pay said amount in Writ Appeal No. 3426 of 2009. After hearing the parties, the writ appeal came to be dismissed confirming the order. Thereafter the Commissioner of Commercial Taxes in his individual capacity filed writ appeal before this court in W.A. No. 5195 of 2009 which also came to be dismissed by this court on February 11, 2010 (B.A. Harish Gowda, Commissioner of Public Instruction, Dept. of Education v. Greenply Industries Ltd. [2011] 37 VST 539 (Karn)). In terms of the order passed by the learned single judge the penalty paid was refunded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were produced as it is inadmissible in evidence and therefore, it is infraction of law which cannot be cured. In the reply filed to the notice issued by the check-post officer, it is clearly stated they are in possession of the original, they will produce the same. The section as such does not prescribe that the original documents have to be carried along with goods. If there is any doubt about the genuineness of the xerox copies which are carried with the goods, it is open to the authorities to call upon the assessee to produce the originals and satisfy themselves about the genuineness of the documents. The assessee was ready and willing to produce all the originals. It would not amount to infraction of law as held by the original autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsible for this delay and latches in performing statutory duty. This court can only proceed against the head of the Department. Rightly the learned single judge, though directed the second respondent-Additional Commissioner to make refund, imposed cost on the Commissioner who did not discharge his duties as the head of the institution in efficiently running the administration. The authorities have a right to challenge the order of the learned single judge by preferring an appeal to this court. The appeal was filed by the Commissioner in his capacity as Commissioner challenging the order of the learned single judge, which came to be dismissed. After failing in his efforts to get the order of the learned single judge set aside, he made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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