https://www.taxtmi.com/caselaws?id=145189 Penalty in lieu of confiscation under section 42(3) and the connected rules could be levied only after enquiry and hearing, and only against the dealer transporting the goods or the owner of the goods under transport. The owner of the lorry was not liable merely because his vehicle was used for carriage or because the driver paid the amount. In the absence of any finding that he was the dealer or owner of the goods, the levy was unsustainable. The Tribunal's order was set aside and the matter remanded for fresh disposal. en-us Wed, 29 Mar 1967 00:00:00 +0530 Mon, 22 Apr 2013 15:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145189 Penalty in lieu of confiscation under section 42(3) and the connected rules could be levied only after enquiry and hearing, and only against the dealer transporting the goods or the owner of the goods under transport. The owner of the lorry was not liable merely because his vehicle was used for carriage or because the driver paid the amount. In the absence of any finding that he was the dealer or owner of the goods, the levy was unsustainable. The Tribunal's order was set aside and the matter remanded for fresh disposal. Case-Laws VAT and Sales Tax Wed, 29 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145189