2015 (8) TMI 1182

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....ies, appeal is heard and disposed of finally at motion hearing stage. The appellant has filed this appeal against the orders dated January 15, 2010 (annexure A/1), dated April 3, 2007 (annexure A/5) and dated April 10, 2008 (annexure A/6). The appellant is a driver of Tanker No. MP-06/ E-5308. He had been working with M/s. Aman Trading Company, Morena. On March 30, 2007, the police, on check, found that four tankers were parked near Dhoulpur. When drivers of the tankers were questioned, two drivers were ran away and on inspection it was found that in three tankers rice bran oil was being transported. Fourth tanker was empty. The appellant Rakesh, driver of Tanker No. MP-06/E-5308 in his statement, which was recorded on March 3, 2007, depo....

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....-4 hours with papers, however, after three days, the owner informed that he had the papers. The papers could be arranged subsequently looking to the lapse of time. In such circumstances, the authority has rightly imposed the tax. The authority imposed maximum penalty of 3.5 times. No reasons have been assigned for imposing the penalty. The honourable Supreme Court in Hindustan Steel Ltd. v. State of Orissa reported in [1970] 25 STC 211 (SC); AIR 1970 SC 253 has held as under in regard to imposition of penalty under section 12(5) of the Orissa Sales Act (14 of 1947) (page 214 in 25 STC): "7. Under the Act penalty may be imposed for failure to register as a dealer: section 9(1) read with section 25(1)(a) of the Act. But the liability to pa....

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....ould be applicable in the proceedings of imposition of penalty. The honourable Supreme Court has held as under (para 21, page 290 in 10 GSTR): "31. . . . Undoubtedly, an action under the said rule is a quasi-judicial function which involves due application of mind to the facts as well as to the requirements of law. Therefore, it is plain that before raising any demand and initiating any step to recover from the executant of the bond any amount by way of penalty, there has to be an adjudication as regards the breach of condition (s) of the bond or the failure to produce the discharge certificate within the time mentioned in the bond on the basis of the explanation as also the material which may be adduced by the person concerned denying the....