1996 (3) TMI 506

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.... under section 29A(4) of the Act, the subsequent consequence of imposition of penalty would get justification. 2.. Undisputed facts are that on July 22, 1989, at the sales tax check post, Karukutty, which is on the way from Ernakulam to Coimbatore a tempo No. TCC 6522 was intercepted to find 750 laminated sheets of value at Rs. 92,306.25. This was the occasion for issuance of notice. The contents of the notice would show what was found and what according to the department was lacking. What was found is available as follows: "The Bill No. 103 dated July 17, 1989 of M/s. Meghdev Enterprises, Wadhwan city, Surendra Nagar, for transport of 750 Nos. laminated sheets for Rs. 92,306.25 is addressed to M/s. Jay Trading Corporation, Oppankara ....

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....s at the top whereas 750 sheets-the subject-matter of the present proceedings-were at the bottom of the lorry. It is further stated that the driver took the lorry first to Ernakulam and unloaded 2,400 sheets. When the lorry reached Ernakulam it developed some mechanical trouble and therefore after handing over delivery of 2,400 laminated sheets at Ernakulam, tempo No. TCC 6522 was engaged for the purpose of onward delivery of 750 sheets at Coimbatore. It is pleaded that a certificate from the common carriers-Messrs. Asha Roadlines, Ahmedabad, accompanied by the statement of the driver was also produced. In addition thereto it is contended that the relevant register evidencing delivery slip No. 103 dated July 17, 1989, showing the seal of th....

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....ed. 7.. The Kerala Sales Tax Appellate Tribunal considered the situation in the same manner by its order dated October 8, 1992. In fact we will have to observe that the Tribunal dealt with the situation rather in a cryptic way. The reasoning is available in just five lines in the following manner: "We heard both sides. The reason for the transporting 750 laminated sheets from Ernakulam to Coimbatore without any records prescribed under the KGST Act and Rules itself is sufficient for demand of security by the Check Post Inspector. The petitioner also failed to convince the Enquiry Officer the genuineness of this transport. So naturally he converted security towards penalty." All that we can observe is that if this is the manner in w....