TaxTMI 
TaxTMI 
2015 (1) TMI 946
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....h covered some items being carried in the truck. 3. According to the State, the driver did not inform the officers at the check-post about any other materials being carried in the truck and when the truck was physically inspected a number of other articles were found in the truck. Mainly the articles were PVC footwares, foot mats, stationary, electronic goods and the most important article was 10 (ten) tons of Jira (cumin-seed). Therefore, the officials at the check-post seized the said articles. The Officer-Incharge of the Churaibari check- post held that on search of the truck 564 items of different types of taxable goods were discovered which had not been declared. Thereafter the value of these goods were assessed at Rs. 21,81,500/- out of which the value of the Jira was assessed at Rs. 18,00,000/-. The quantity of Jira was 10 (ten) tons i.e. 10,000 kilogram. As such, the rate of Jira accepted by the Officer-Incharge of Churaibari check-post was Rs. 180/- per kilogram. 4. The petitioner filed a revision petition and mentioned in the revision petition that the consignments were accompanied by consignment notes, Transit-pass of the Assam Sales Tax Authority and manifest as r....
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....ke on the part of the driver to enter the Churaibari check-post without Form-XXV. It was urged that there was no mala fide intention and the counsel pleaded before the court for giving another chance to produce Form-XXV with full details. The Commissioner after hearing the counsel gave a chance to the petitioner company to submit the related document before the authority, if any within 7(seven) days. Even thereafter, no invoices of the goods were produced. Only a copy of the manifest and the transit certificate issued by the authorities in Assam State was produced. 6. A transporter is required to have complete records of the goods which he transports and none of these documents were produced before the authority. What was produced before the authority were some invoices of Jira which are unrelated to the goods being transported in the present instance. 7. Section 67 of the Tripura Value Added Tax reads as follows : "67. Establishment of check posts for inspection of goods in transport:- (1) The Government may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct the establishment of the check post or barrier at such p....
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....violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents in addition to tax leviable, a penalty equal to double the amount of tax, or rupees one thousand, whichever is higher. (6) During the pendency of the proceeding under sub-section (5), if anyone prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said officer-in-charge or the empowered officer on being satisfied, may permit him to be included as a party to the case; and thereafter, all provisions of this section shall mutatis mutandis apply to him. (7) The officer-in-charge of the check post or the officer empowered under sub-section (3) may release the goods to the owner of the goods or to any person duly authorized by such owner on payment of the tax and penalty imposed under sub-section (5). (8) Where the driver or person in charge of the vehicle or the carrier is found guilty for violation of the provisions of sub-section (2), subject to the provisions of clause (a) of sub-section (4), the officer-in-charge of the check post or the officer empowered under sub-section (3) may detain such vehicle or carrier and ....
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....ty upon the Officer-Incharge of the check-post to give reasonable hearing/opportunity to the person Incharge of the goods or the vehicle a reasonable opportunity and thereafter fix the tax payable, penalty payable etc. Under sub-section (8) of the Act, penalty can also be imposed and under sub-section (9) of the Act, where a transporter is found to be in collusion with the dealer to avoid or evade taxes, the vehicle can also be detained. 11. Rule having framed under the TVAT Act and Rule 49 of the Act reads as follows : "49. (1) Every declaration to be given under clause (a) of sub-section (2) of section 67 of the Act shall contain a correct and complete accounts of the goods 167 carried by the transporter and shall be in Form-XXV in triplicate and duly signed by him. (2) The Officer-in-charge, of the checkpost or the barrier on being satisfied about the correctness of the statements made and particulars contained in the declaration in form-XXV, shall seal it with his official seal and give a permit. The duplicate and triplicate copies of Form-XXV shall thereupon be returned to the Transporter and the original copy shall be retained by the officer-incharge and the same sha....
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....ge of the check-post or the barrier on being satisfied of the correctness of the statement shall affix his official seal on the same and give a permit to transport the same. Sub-rule (3) of the Act also provides that a registered transporter, carrier or transporting agency under sub-rule (1) of Rule 17 can obtain Form-XXV from the concerned Superintendent of Taxes on such payment of such taxes as may be notified by the Commissioner. The form shall be in triplicate and serially numbered. 13. Thus, it is the duty of the transporter to obtain Form-XXV. This has to be obtained in advance and it cannot be obtained at the check- post. It is the duty of the registered transporter, carrier or transporting agency to obtain sufficient numbers of Form-XXV in advance and see that they are duly and properly filled in prior to the driver entering the check-post. We are unable to accept the submission of Mr. BN Majumder that these forms have to be filled in at the check-post. 14. If we read Section 67(2) along with Rule 49 of the Act, it is obvious that the driver or person-Incharge of the vehicle is expected to carry with him the record of the goods which record include challan, bills of s....