1991 (1) TMI 424

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....was carrying liquor from Bannerghatta Road to Yeshwanthpur within Bangalore City. According to the appellant the vehicle was parked at the shop of the consignee at Yeshwanthpur, that is, M/s. Srinivasa Wine Stores. At that time the Assistant Commercial Tax Officer (Intelligence) seized the vehicle and asked for the documents. Since they were not produced penalty of Rs. 36,000 was levied. This orde....

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....se fees was remitted in the treasury the same day. Therefore, the excise permit cannot be rejected as one produced subsequently, since although it was produced subsequently it was for reasons that the proprietor had kept the same with him but was available and the driver had done his job of only transporting the goods. Therefore, the excise permit should be treated as pertaining to the said consig....

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.... was practised by the said dealer it would have come to light conclusively and the levy of penalty would have been justified; contrarily the Assistant Commercial Tax Officer subjecting the uninformed driver to the levy of penalty; under the circumstances it is not proper, since documents like invoice and the excise permit are shown to have been available in respect of the said consignment and thei....

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.... Taxes)Reported in [1993] 89 STC 524 (Kar). ) we have taken the view that imposition of penalty is not a matter of course under section 28-A and the authority will have to consider the explanation offered by the person concerned for the non-production of the documents. Section 28-A(4) itself creates a discretionary power and at the same time provides for an opportunity to the person to show cause ....