2012 (7) TMI 895

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.... The respondent/assessee was transporting the rewinding wires by a lorry from Davanagere to Bangalore. The vehicle was checked at Tumkur Road check-post. The driver produced only a sale bill and not produced the delivery note. A notice was issued for non-compliance of section 53(2) read with rule 157 of the KVAT Act and Rules made thereunder. The driver stated that by inadvertence, he has not brou....

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....pecified goods and it is mandatory that while transportation of the goods, the owner or person in charge of a goods should carry sale bill and delivery note and it should be produced at the time of check. In the instant case, the delivery note was not produced and only sale bill was produced by the driver of the lorry. It is stated that when there is violation of mandatory provision, levy of penal....

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....ier, or any other officer as may be empowered by the Government in this behalf, and obtain the seal of such officer affixed thereon, and, in respect of a bill of sale, give one copy thereof and, in respect of a delivery note, give a copy marked as original, to such officer and carry and retain with him the other copy until termination of movement of the goods; and (d) on entering the State limi....

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....ion of such driver or other person in-charge, who shall, if so required, give his name and address and the name and address of the owner of the vehicle or boat, ship or similar vessel. Explanation.-For the purpose of sub-sections (4), (8), (10) and (12) of this section, the expressions 'carrier' and 'bailee' shall include railways run by the Central Government or others and all such provisions ....