9911796707
TMI Blog2011 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 at 9.00 pm at KPN Speed Parcel and Service Private Limited, Kilari Road, Bangalore, the person in charge of the vehicle did not tender any documents for the movement of 24 carton boxes carried in the vehicle. Suspecting the genuineness of the transaction, G.C. endorsement was issued directing the transporter to inform the responsible person to attend for physical verification and to ascertain the value of the goods in order to impose penalty. Accordingly, the representative of the transporter filed a letter on September 19, 2006 stating that the assessee has received purchase order from M/s. Sarvodaya Electricals, Chennai on September 2, 2006 and has dispatched the goods in vehicle No. 2862 on September 6, 2006 through KPN Speed Parcel a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice. Notice was served on the transporter on September 22, 2006 and he was granted seven days time to file objections. 4. Objections were filed. After considering all the objections the check-post officer held that keeping the documents inside the boxes cannot be considered as the goods are accompanied by the valid bill since the documents could not be obtained without opening the box. Therefore, he proceeded to impose a penalty of ₹ 1,73,880. 5. Aggrieved by the said order the assessee preferred an appeal to the Joint Commissioner of Commercial Taxes. He took a lenient view of the matter and came to the conclusion that the check-post officer has not found any omission, discrepancies in the quantity of goods. He has not suspected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion that, on a plain reading of section 53(2) it is apparent that the person in-charge of the goods vehicle is duty bound to tender the documents as may be prescribed in respect of the goods carried in the goods vehicle at the time of check. In the instant case, the person in-charge of the goods vehicle has not tendered the documents at all. By not tendering the documents at the time of check there was clear violation of the provisions of section 53(2) and there was clear attempt to evade the taxes payable under the Act and therefore he set aside the order of the appellate authority and restored the order passed by the check-post officer. Aggrieved by the same, the assessee is before us. 7. The learned counsel for the assessee assailin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the erection of a barrier, or both, at such place or places as may be notified. (2) The owner or person in charge of a goods vehicle or a boat, ship or similar vessel shall: (a) carry with him a goods vehicle record, a trip sheet or a log book, as the case may be; and (b) carry with him such documents as may be prescribed, or notified by the Commissioner in respect of the goods carried, in the goods vehicle or boat ship or similar vessel; and (c) report at the first check-post or barrier situated, on the route ordinarily taken from the place in the State, from which the movement of the goods commences to its destination and produce the documents referred to in clauses (a) and (b) before any offer-incharge of check-post or barrier, or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory provisions of law and granted relief to the assessee on the ground that there was no intention to evade tax. Under the scheme of section 53, the Legislature has in detail prescribed a procedure to be followed for carrying goods. The said provisions are mandatory in nature having regard to the language employed in expressing the legislative intention. If those provisions are not complied with there is non-compliance of statutory provision in which event as the provisions do not provide for any intention to evade tax that cannot be read into the section to find out whether a, statutorycontravention is established or not. Once a statutory contravention is established then section 53(12) is attracted which provides for penalty. Unless the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason is obvious as is clear from clause (c) after he reaches a checkpost he is expected to get down from the vehicle, produce before the check-post officer the documents, get a seal affixed, furnish him a copy of the bill and then come to the vehicle and then proceed. If the document is kept inside a carton and if it has to be searched, as the goods which are transported is in more than one carton it would not satisfy the requirement of law. Therefore, we do not see any substance in the said contention. Hence, we pass the following order: (a) Appeal is allowed in part (b) The imposition of penalty is upheld. However, it shall be restricted to the calculation based on the value of the goods as reflected in the bill. Sri K.M. Shivayogisw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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