9911796707
TMI Blog2012 (7) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... re. The vehicle was checked at Tumkur Road check-post. The driver produced only a sale bill and not produced the delivery note. A notice was issued for non-compliance of section 53(2) read with rule 157 of the KVAT Act and Rules made thereunder. The driver stated that by inadvertence, he has not brought the delivery note. The name of the consignee was, however, stated in the sale bill. The check-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge of a goods should carry sale bill and delivery note and it should be produced at the time of check. In the instant case, the delivery note was not produced and only sale bill was produced by the driver of the lorry. It is stated that when there is violation of mandatory provision, levy of penalty is compulsory. Provision of section 53(2) of the KVAT Act, 2003 reads thus: 53. (2) The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such officer affixed thereon, and, in respect of a bill of sale, give one copy thereof and, in respect of a delivery note, give a copy marked as original, to such officer and carry and retain with him the other copy until termination of movement of the goods; and (d) on entering the State limits, report at the first situated check post or barrier and, on leaving the State limits, report at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the name and address of the owner of the vehicle or boat, ship or similar vessel. Explanation.-For the purpose of sub-sections (4), (8), (10) and (12) of this section, the expressions carrier and bailee shall include railways run by the Central Government or others and all such provisions as applicable to a carrier or bailee shall mutatis mutandis apply to railways. A reading of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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