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TMI Blog2025 (1) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignee, and proper documentation is essential to avoid penalties. This Court does not find any merit in this Civil Revision. Accordingly, this Civil Revision stands dismissed. - HON'BLE MR. JUSTICE BIRENDRA KUMAR For the Petitioner : Mr. Ramit Mehta Mr. Tarun Dudia Mr. Tananjay Parmar For the Respondent : Mr. M. P. Pareek ORDER 1. This civil revision under Section 86 of the Rajasthan Sales Tax Act, 1994 challenges the order of Rajasthan Tax Board dated 27.06.2001 passed in appeal No.500/93/ST/Jaipur. 2. The case of the petitioner is that the petitioner is a company incorporated under the Companies Act and is engaged interalia in the business of import of plastics and chemicals. The petitioner company imported 90 M.T. of Acrylic Plastic Scrap (crushed). The consignment arrived at Kandla Port of India. The cargo was cleared after compliance of required formalities and payment of requisite custom duty. Out of the said 90 M.T. Acrylic Plastic, the company sold 46 M.T. at the port itself to five different parties of Jodhpur in the course of interstate trade through the orders placed by the broker. The parties were insisting for immediate dispatch of the goods instead of wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t addressed to real consignee, as such it was a case of evasion of tax. 5. The petitioner challenged the order of the commercial tax officer in first appeal before Dy. Commissioner (Appeals) Commercial Taxes, Jodhpur. Vide order dated 31.03.1993, the first appellate authority dismissed the appeal. The said order was challenged before the Rajasthan Tax Board and by the impugned order, the Tax Board also dismissed the appeal. 6. Learned counsel for the petitioner submits that the authorities have exercised jurisdiction under Section 22 A of the Rajasthan Sales Tax Act, which is not applicable in the facts and circumstances of this case as Section 22 A applies in the matter of goods in transit, whereas in the case on hand four trucks were seized from different consignee and one was missing. The valuation of goods of missing truck was taken at par with the valuation of goods in other trucks. Therefore, the authorities have acted with material illegality in assuming jurisdiction not vested under Section 22 A of the Sales Tax Act. 7. Learned counsel for the respondent contends that only question of law is to be looked into at this stage and both the authorities have concurrently taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the goods carried which are in the possession of such driver or other person incharge, who shall, if so required, give his name and address and the name and address of the owner of the [vehicle, boat or animal) and also the names addresses of the consignor and consignees [, if any,] [and in case the consignee is a registered dealer whether in this State or in any other State, the number with the name of the district of issue of the registration certificate, if any, of such consignor or the consignee, as the case may be.] [(3) The owner or person incharge of a vehicle, boat or animal shall carry with him a goods vehicle record, a trip sheet or a log book as the case may be and [such other documents] as may be prescribed in respect of the goods carried in or in the vehicle, boat or animal as the case may be, and produce the same before any officer incharge of check-post or barrier or any other officer as may he empowered by the Government in that behalf. The owner or person incharge of a vehicle, boat or animal entering the State limits or leaving the States limits shall also give a declaration containing such particulars as may be prescribed of the goods carried in or on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther enquiry as he may deem fit, impose on him for possession of goods not covered by goods vehicle record, and other documents prescribed under sub-section (3) or for submission of false declaration or documents a penalty not exceeding [30%] of the value of such goods, as may be determined by such officer 4[X XX). [Provided that where the goods are being carried without proper documents as required by sub-section (3) or with any false declaration or statements and the owner or the incharge or the driver of the vehicle, boat, or animal carrying such goods is found in collusion for such carrying of goods, the vehicle, boat or animal shall also be seized by the officer empowered under sub-section (7), and such officer, after affording an opportunity of being heard to such owner; incharge or driver may impose a penalty not exceeding 30% of the value of the goods cerried and shall release the vehicle, boat or animal and the payment of the said penalty or on furnishing such security in such form as prescribed under clause (b) of sub-section (7): Provided further that when an owner, incharge or driver of a vehicle, boat or animal is found guilty second time of the offence mentioned in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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