Penalty for mismatched transport declarations upheld on the entire consignment under sales tax check-post provisions.

Penalty under section 28A of the Karnataka Sales Tax Act was held applicable where the declaration in form No. 39 did not match the goods actually transported. The check-post officer was entitled to levy penalty when the particulars furnished were false or the records did not tally with the consignment, and section 28A(5) capped the penalty at double the tax leviable on the goods under transport. On the stated facts, the penalty was computed on the entire consignment because the vehicle carried goods different from those declared, and later-produced documents raised only factual issues with no revisable legal error.

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Issues: Whether penalty under section 28A of the Karnataka Sales Tax Act, 1957 could be levied on the entire consignment when the particulars in form No. 39 did not tally with the goods actually transported.

Analysis: Section 28A(4) authorises the check-post officer to levy penalty where the declaration is false in respect of the materials furnished or where the particulars in the records do not tally with the goods actually being transported. Section 28A(5) limits the penalty to double the amount of tax leviable in respect of the goods under transport. Since the vehicle carried 11,400 watch dials while form No. 39 mentioned a lesser quantity, the factual basis for penalty existed. The penalty was computed on the goods actually under transport and was not confined to the excess alone. The challenge to the rejection of later-produced documents involved findings of fact and did not disclose any revisable legal error.

Conclusion: The penalty on the entire consignment was upheld and no interference was called for.

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