Original transit documents required for goods in movement; xerox copies and later production did not cure the breach.

Where the Karnataka Sales Tax Act required original documents to accompany goods in transit, production of xerox copies did not satisfy the statutory mandate. The HC noted that a copy is not a substitute for the original, and later production of the original document did not cure the initial breach. Because the goods moved without the required documents, the statutory penalty was held to be justified and the writ challenge failed.

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Issues: Whether penalty under section 28A(4) of the Karnataka Sales Tax Act, 1957 was justified when goods in transit were not accompanied by the original documents and only xerox copies were produced initially.

Analysis: The authorities concurrently found that the statutory requirement was for the original documents to accompany the goods in transit. Production of a xerox copy could not satisfy that requirement, since a copy is not a substitute for the original document. Subsequent production of the original document did not cure the initial non-compliance, and the movement of goods without the mandated documents attracted the statutory consequence.

Conclusion: The levy of penalty was upheld and the challenge failed.

Final Conclusion: Non-compliance with the requirement that original documents accompany goods in transit justified the penalty, and the writ petition was dismissed.

Ratio Decidendi: Where the statute requires original documents to accompany goods in transit, production of copies or later production of originals does not cure the initial breach, and penalty may be imposed for non-compliance.

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