2016 (12) TMI 1706

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.... the revenue department at Jhalarpatan-Jhalawar which was coming from Chennai and was said to be going to Dabvali (Sirsa), Haryana. On asking the driver (Sukhdev)-petitioner produced certain relevant documents in support of the goods being carried. The Officer had also an apprehension that there were certain goods which were not matching with the bills and vouchers produced, then the driver produced some more documents relating to M/s. Greaves Cotton Ltd. Gummidipoondi, Chennai with bill No.56 dt.27.02.2007 which showed "Pump and Accessories" with a value of Rs. 1,47,5538/- and with the consignee being M/s. Harish Chandra Infrastructure, Amritsar, Punjab. The driver also produced GR. No.9138752 dt.27.02.2007 of M/s. Prakash Parcel Services,....

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....er and held that the order was in violation of principles of natural justice as the petitioner was not heard and accordingly deleted the penalty. 5. Revenue preferred an appeal before the Tax Board, the Tax Board vide impugned order, reversed the order of the Dy. Commissioner (A) and up-held the order passed by the Assessing Officer and held that not only the tax was correctly levied by the Assessing Officer but even penalty was justified. 6. Counsel for the petitioner vehemently contended that the order passed by the Assessing Officer was in utter violation of principles of natural justice as no opportunity of hearing was granted to the petitioner. Counsel also contended that it was the fault of the concerned Officer of the Check-pos....

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....ontra, counsel for the respondent supporting the arguments of the revenue contended that it is a rare case where the petitioner stopped the vehicle, obtained a Transit Pass for leather goods which was being carried in the same truck but conveniently did not obtain a Transit Pass for "Pump and Accessories" which indeed proves that the goods were being intended with the intention of evasion of tax and was required to be delivered somewhere in the State of Rajasthan. Counsel further contended that adequate opportunity had been granted to the petitioner but he refused to take notice and the officer had no malfide intention and when the petitioner refused to take notice adopting the mode of affixture service was effected and even thereafter, the....

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....ncharge of the last check-post or barrier before his exit from the State. Section 78 (3) Where such owner, driver or person incharge fails to deliver such transit pass in respect of any goods in accordance with the provisions of sub-section (1) or is found to have suppressed or given false particulars of any consignment of goods in his application for issue of transit pass, it shall be presumed that such goods have been sold within the State by the owner, the driver or the person incharge of the vehicle or the carrier or the goods and the incharge of the check-post or barrier from where such transit pass was issued or an officer not below the rank of Assistant Commercial Taxes Officer authorized by the Commissioner, after having afforded....

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....he so called affidavit, the fact merely being mentioned is that though he had produced documents at the Check-post of all the three goods together and he thought that the Check-post officer had prepared Transit Pass for all the goods but at the time when the vehicle was intercepted, he could notice that the Check-post officer in haste did not give Transit Pass relating to the (Pump and Accessories). The above is self-explanatory and proves admittedly that transit pass was not taken of "pumps". 13. Though, the petitioner has asserted that he was not aware of the fact that notice is being affixed in the truck or the penalty has been imposed but in my view, the affidavit is not supported with any material and is merely a self serving docume....