TaxTMI 
TaxTMI 
2003 (6) TMI 461
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.... 1957 ("the Act", for short). It is a proprietary concern. It has filed the present writ petition for quashing the order dated May 15, 2003 (annexure A) passed by the respondentCommercial Tax Officer under section 28A(4) of the Act, levying penalty of Rs. 52,640 on the ground that the original documents required to be produced for transportation of the goods in question were not produced....
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....despatched by the manufacturer from Ludhiana to Bangalore through a public transporter M/s. Nitco Roadways and the same was being carried in truck bearing No. HR-38A-6510. On May 9, 2003 the truck was inspected on Dhulkhed Sales Tax Check-post, Indi Taluk, Bijapur. On being asked the driver of the truck produced only xerox copies of the documents. Accordingly he was served with a show cause notice....
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....i B. Anand, learned Government Advocate, could not dispute either the facts stated in the writ petition or the statutory provisions referred to above. 4.. Article 265 of the Constitution of India provides that no tax shall be collected or levied except by the authority of law. The law in the context includes both substantial as well as procedural law. In the present case the penalty has been levi....