2011 (7) TMI 1065

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....ernment Advocate, for the respondent ORDER This petition is filed being aggrieved by the order passed by the Karnataka Appellate Tribunal, Bangalore in STA No. 358 of 2007 dated December 10, 2009, wherein the Tribunal has dismissed the appeal and confirmed the order dated May 8, 2007 passed in VAT.AP. 192/ 06-07 by the Joint Commissioner of Commercial Taxes (Appeals), Bangalore, wherein pena....

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....rdingly, he was under movement with the goods vehicle. The vehicle was taken to Kamakashipalya and goods were delivered. Notice was issued under section 53(12) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as, "the Act") and penalty at three times the tax of Rs. 54,656 was levied. The appellant replied to the notice saying that minimum penalty may be imposed. The Joint Commis....

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....er, revision petition is filed contending that the violation was not intentional and the goods vehicle reached Bangalore in the midnight and wherefore, penalty may be reduced. He has referred to the provisions of section 53(12)(a)(i) and submitted that penalty cannot exceed one and half times duty payable. The learned counsel appearing for the petitioner places his reliance on the judgment of A....

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....to the contentions urged by the learned counsel appearing for the petitioner and the learned Government Advocate and scrutinized the material on record. The material on record would clearly shows that admittedly the petitioner has violated the provisions of section 53(12) as the vehicle was not stopped at the check-post and he had travelled 20 kms. thereafter and only after interception, the dr....