https://www.taxtmi.com/caselaws?id=166530 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. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166530 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. Case-Laws VAT and Sales Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166530