https://www.taxtmi.com/caselaws?id=160110 Penalty for carrying goods in transit without prescribed documents under section 22A of the Rajasthan Sales Tax Act, 1954 is primarily attributable to the transporter or person in charge of the vehicle. The consignee does not acquire an independent right to challenge that penalty merely because he pays the amount to secure release of the goods. The scheme of section 22A places the transit obligation on the carrier, and the later introduction of a provision allowing an owner of goods to apply for party status reinforced that such a right did not exist by default. The appellate orders setting aside the penalty were therefore unsustainable. en-us Tue, 25 Jan 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160110 Penalty for carrying goods in transit without prescribed documents under section 22A of the Rajasthan Sales Tax Act, 1954 is primarily attributable to the transporter or person in charge of the vehicle. The consignee does not acquire an independent right to challenge that penalty merely because he pays the amount to secure release of the goods. The scheme of section 22A places the transit obligation on the carrier, and the later introduction of a provision allowing an owner of goods to apply for party status reinforced that such a right did not exist by default. The appellate orders setting aside the penalty were therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160110