1967 (3) TMI 91

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...., M.D.S. 4105. The lorry loaded with bundles of tamarind, samai and veppakottai was stopped and checked by the Deputy Commercial Tax Officer, Dharmapuri, at about 3 p.m., on 17th September, 1962, at the junction of Pennagaram Road and Salem-Bangalore Road within Dharmapuri town limits. The trip sheet showed the consignor's name as one Rangiah Chetty and the consignee as "self". The driver had no d....

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.... him through his driver cannot be sustained. We do not decide the factual question whether the petitioner is a dealer in respect of or the owner of the goods in the lorry at the time of check. But the point is whether in the absence of a finding in that regard, the department would be justified in collecting the sum of Rs. 750 in lieu of confiscation. Section 42(3) empowers an officer-in-charge....

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....rocedure for confiscation of goods authorised by section 42(3). This sub-rule speaks of "any dealer transporting goods" and the confiscation contemplated by the procedure is of the dealer's goods. Rule 35(3)(a) also speaks of dealer of goods transporting goods liable to confiscation. Subrule (4) of this rule, however, says that such officer before ordering confiscation of the goods shall give the ....

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.... the petitioner or his driver having dodged and failed to give any assistance to the department to find the dealer or the owner of the goods and as the driver himself paid the money in lieu of confiscation, the Tribunal's order should be upheld. We do not think that this is a correct appreciation of the statutory rules. The revenue is not at liberty to accept money from anyone. It can do so only f....