TaxTMI 
TaxTMI 
1992 (5) TMI 181
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....te of Punjab from the quarry-contractors. The petitioners are registered under the Haryana General Sales Tax Act, 1973, with the Excise and Taxation Officers. Such material is brought to the crushers in the trucks owned or hired by such firms. The quarry-contractor charges Rs. 66 per truck as the price of 200 cubic feet and 10 per cent Central sales tax thereon, i.e., the amount of Rs. 66 includes Central sales tax. One of the bills has been produced as annexure P.1. At the Ghaggar river-bed, labour is engaged to load the trucks, and loading charges of Rs. 35 to Rs. 40 per truck of 200 cubic feet are paid. When the trucks reach Haryana border, they are stopped and they are made to pay Rs. 20 per truck by respondent No. 2, the Officer in-cha....
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...., by the mining contractor was under the provisions of the Punjab Minor Mineral Concession Rules, 1964 and such rights were auctioned. Copy of one of the auction-tenders was produced as annexure R.1. It was denied that the petitioners were stone-crushers or they ever challenged the charging of Rs. 20 per truck which levy was stated to be valid. The enquiry made by respondent No. 2 revealed that labour charges from Rs. 30 to Rs. 50 were not included in the bills and the bills produced like annexure P.2 were not genuine. The penalty was paid voluntarily. No detailed speaking orders were passed. It was admitted that in Bharat Stone Crusher, Zirakpur case order was passed which was described as order in personem and not in rem. After hearing c....
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....istant Excise and Taxation Officer appointed under sub-section (1) of section 3 or such other officer as the State Government may, by notification, appoint, may, after affording to the person concerned a reasonable opportunity of being heard, impose the penalty mentioned in sub-section (1): Provided that the officer in-charge of a check-post or a barrier shall exercise such powers only at such check-post or barrier." "39. Appeal-(1) An appeal from every original order, including an order under section 40, passed under this Act or the Rules made thereunder shall lie, (a) if the order is made by an Assessing Authority, officer in-charge of a check-post or a barrier or an officer below the rank of Deputy Excise and Taxation Commissioner; to....
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....iously appeal in the present case could not be filed for want of order or its copy and remedy of appeal in the facts of the present case is not considered efficacious remedy. Non-filing of the appeal by the petitioner in the circumstances stated above cannot be treated as a bar for entertaining of the writ petition in the facts of the present case. As briefly discussed above, penalty in the present case has been charged from the petitioner without any order imposing such penalty supported by any reasons. Annexure P.3 is the copy of the order of the Joint Excise and Taxation Commissioner (Appeals) dealing with similar matter of charging penalty at the check-post under section 51 of the Act in the case of Bharat Stone Crusher, Zirakpur (Amb....