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TMI Blog2021 (3) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... larly, it is also pertinent to mention here that the assessee had admitted the order passed by the Commercial Tax Officers under Section 53(2)(c) of the Act which was made in respect of 6 vehicles and had not preferred any appeal. While applying the provisions of Section 53(2)(b) of the Act in imposing the penalty, the Commercial Tax Officers had accepted the submission made by the appellant that the vehicles were stationed at Hebbagodi for weighment and further transportation to the end purchasers based on the sale invoices raised on the end purchasers dated 04.09.2008 and 05.09.2008 and have levied the penalty only in respect of 6 vehicles which had not reported at the entry check post and obtained the seal for violation of Section 53( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arnataka Value Added Tax Act, 2003, and pass order dated 30.12.2014 levying enhanced checkpost penalty under Section 53(2)(b) in respect of 12 goods vehicles and additionally under Section 53(2)(c) and (d) in respect of 6 goods vehicles after setting aside the penalty orders passed by three Commercial Tax Officers, Bangalore levying penalty only under Section 53(2)(c) and (d) in respect of 6 goods vehicles? 2) Whether on facts and in circumstances of the case the Additional Commissioner of Commercial Taxes, Zone-I, Bangalore is justified in passing order dated 30.12.2014 levying checkpost penalty under Section 53(2)(b) in respect of 12 goods vehicles, when the required documents were furnished for verification at the time of check of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stationed in Hebbagodi. The Commercial Tax Officers also proposed to levy penalty in respect of 6 vehicles for not reporting at entry point check post on entering the State. Thereafter, by an order dated 08.09.2008, the Commercial Tax Officers imposed penalty orders levying penalty in respect of all the 12 vehicles. The appellant thereupon filed appeals. The appeals preferred by the appellant was dismissed by the Joint Commissioner of Commercial Taxes by an order dated 23.06.2009. The appellant thereupon approached the Karnataka Appellate Tribunal. The Tribunal, by an order dated 10.08.2010 inter alia set aside the order passed by the Commercial Tax Officers and the First Appellate Authority and remanded the matter to the Commercial Tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 53(2)(d) of the Act are not applicable to the facts and circumstances of the case as the goods were in the process of transportation for inter-state sale. It is further submitted that the assessee had accepted the order passed by the Commercial Tax Officers passed under Section 53(2)(c) of the Act in respect of 6 vehicles and the Commercial Tax Officers had not levied the penalty under Section 52(2)(b) of the Act and therefore, the aforesaid provision could not have been invoked for the first time in the proceedings under Section 64(1) of the Act. It is also submitted that the view taken by the Commercial Tax Officers in respect of application under Section 53(2)(b) of the Act, was one of the possible views and where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post or barrier, or any other officer as may be empowered by the Government or the Commissioner in this behalf, and obtain the seal 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 the last situated check post or barrier and give a declaration containing such particulars as may be prescribed in respect of the goods carried in the goods vehicle or boat, ship or similar vessel, before any officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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