Check-post reporting duty for goods vehicles breached; penalty under section 53(2)(d) upheld.

Failure to report a goods vehicle at the first check-post on entry into the State constituted non-compliance with the statutory duty under section 53(2). Where the vehicle entered without any check-post entry and was intercepted only during unloading at the assessee's premises, the obligation to report rested on the assessee and not on the authorities to later collect the documents. The cited precedent was inapplicable because it concerned production of documents without scrutiny, not a complete failure to report. Penalty under section 53(2)(d) was therefore attracted, and the revisional authority was justified in restoring it.

---

---

Issues: Whether penalty was attracted for failure to report the goods vehicle at the first check-post on entry into the State, and whether the revisional authority was justified in restoring the penalty.

Analysis: The vehicle entered the State without any entry at a check-post and was intercepted only when unloading took place at the assessee's premises. On these facts, the statutory obligation under section 53(2) was not complied with. The duty to report at the first situated check-post lay on the assessee, not on the authorities to collect the documents later. The cited precedent was inapplicable because it dealt with a case where documents had been produced but not scrutinised, whereas here there was a complete failure to report at the check-post. The violation attracted penalty under section 53(2)(d), and the revisional authority was correct in restoring it.

Conclusion: The penalty was validly attracted and the revisional order was upheld.

---