2021 (3) TMI 1033

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....dditional Commissioner of Commercial Taxes (hereinafter referred to as 'the Revisional Authority' for short). The appeal was admitted by a Bench of this Court vide order dated 30.06.2016 on the following substantial questions of law: 1. "Whether on the facts and in the circumstances of the case, the Revisional authority is justified in exercising Revisional powers to enhance the penalty levied by the Commercial Tax Officer exercising discretionary powers vested in him under Section 53 (12) of the KVAT Act, 1957 by three times? 2. Whether on the facts and circumstances of the case, the order passed by the First Appellate Authority is erroneous and prejudicial to the interest of revenue thus justifying the revision j....

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....12, for a sum of Rs. 2,58,300/-, the amount of tax. 3. The aforesaid order was challenged by the appellant before the Joint Commissioner of Commercial Taxes (hereinafter referred to as 'the First Appellate Authority' for short). The First Appellate Authority by an order dated 12.10.2012 upheld the order passed by the Commercial Tax Officer. Being aggrieved, the Revenue filed a Revision before the Revisional Authority. The Revisional Authority by an order dated 04.05.2015, inter alia held that the appellant had clearly contravened the provisions of Section 53(2)(b) of the Act for which levy of maximum penalty under Section 53(12)(a)(ii) of the Act was leviable and therefore levy of penalty was enhanced to three times of the tax i.....

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....be prescribed), (or notified by the commissioner) in respect of the goods carried in the goods vehicle or boat, ship or similar vessel) (c) XXXX (d) XXXX (e) XXXX" "(12) (a) The officer in charge of a check post or a barrier or any other officer in respect of any contravention of, or non-compliance with, the provisions of sub- section (2), for which sufficient cause is not furnished, levy a penalty which, - (i) shall not be less than the amount of tax leviable but shall not exceed one and half of the amount of tax leviable in respect of the goods under transport in contravention of [clause (c) or] clause (d) of sub-section (2), if a dealer registered under the Act accepts that he is the consignor....