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TMI Blog2016 (3) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1968 ( for short the 'Act'). 2. On 1.5.1995, Flying Squad (Northern Zone), Dharamshala intercepted two trucks which were loaded with 240 quintals of steel (Saria). It was found that both the drivers were not having bills and other documents and even the ST XXVI-A form had not been filled on the inter-State Barrier. 3. The partner of the petitioner Sh.Ved Parkash Sharma, appeared and showed his ignorance regarding the bills and other documents, resulting in initiation of the proceedings against the petitioner. 4. The Assessing Authority was constrained to carry out ex-parte proceedings against the petitioner for want of non appearance and ultimately passed an order imposing penalty to the tune of Rs. 36,000/- on the ground that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound had in fact been taken before the authorities below and, therefore, the same cannot be permitted to be taken before this Court. 10. That apart, the documents filed in support of this contention are nothing, but self serving documents, to which no credence can be given. 11. It is not disputed even by the petitioner that in the event of the goods having been found without accompanying document, the petitioner would be liable to be imposed with the penalty, but his contention is that in case the petitioner's goods had in fact been found to have been transported without necessary documents, then the respondents were required to resort to the procedure as envisaged under Section 22 (6) and (7) of the Act, which they have failed to do. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prescribed form and obtain from him a copy duly verified. The owner or person-in-charge of the goods vehicle or vessel as the case may be, shall deliver within seventy two hours the said copy of the officer-in-charge of the check post or barrier at the point of its exit from the State failing which he shall be liable to pay a penalty to be imposed by the officer-in-charge of the check post or barrier of the entry not exceeding two thousand rupees or twenty per centum of the value of the goods, whichever is greater: Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard." "(6) If the Officer-in-charge of the check post or barrier or other officer as mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll record the statement, if any, given by the owner of the goods or his representative or the driver or other person in-charge of the goods vehicle or vessel and shall require him to produce proper and genuine documents as referred to in sub section (2) or sub section (4) as the case may be, before him in his office on a specified date on which date the officer shall submit the proceedings along with the connected records to such officer as may be authorized in that behalf by the State Government for conducting necessary enquiry in the matter. The said officer shall before conducting the inquiry, serve a notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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