TaxTMI 
TaxTMI 
2024 (5) TMI 929
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....8012 which was carrying 200 bags each containing 49 kg. of Jeera. The Jeera belonged to trader M/s. M.K. Industries of Anandpur Kalu and the same was being carried to M/s. Choksi Dayalal Vadilal, District Unjha, Gujarat. After the vehicle crossed the check-post Mawal, the authorities of the Sales Tax Department intercepted the vehicle and asked the driver to show the documents which were shown at the check-post then petitioner showed the relevant documents and submitted that he had shown the same at the check-post, however, since he is an illterate person, he could not ensure a stamp of the check post on those documents. Moreover, there was rush at the checking point for the reason that everyone was in hurry because a strike of transporter ....
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....fore the Tax Board, who restored the initial order of imposition of penalty of 50% by the impugned order passed in Appeal No. 1584/2004. 4. It is worth to mention that the owner of the goods was also fined separately on the allegation of evasion of tax, the owner appealed before the appellate authority and appeal was allowed, however, the Tax Board set aside the order of the appellate authority. Thereafter, the order of Tax Board was challenged before this Court in Sales Tax Revision Petition No. 74/2007 by M/s. M.K. Industries. By order dated 10.09.2007, this Court allowed the revision petition and set aside order of the Tax Board on the ground that all relevant documents available on the record revealed that it was not a case of tax evas....
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....; (d) give all the information in his possession relating to the goods, and (e) allow the inspection of the goods by the Incharge of the check-post or any other person authorised by such Incharge. Explanation. I For the purposes of this chapter- (i) "vehicle or carrier" shall include any means of transportation including an animal to carry goods from one point to another point; (ii) "goods" shall include animals also; and (iii) "goods in movement" shall means- (a) the goods which are in the possession or control of a transporting agency or person or other such bailee; (b) the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and (c) the goods which are being carried by a p....
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....hat there is non compliance of mandates of Sub Section 2 and Sub Section 5, inasmuch as, no inquiry was conducted specially on the defence of the petitioner and order of penalty was passed in hurry on 17.04.2003 itself. Learned counsel has relied on the judgment of a Division Bench of this Court in State of Rajasthan & Anr. Vs. Tajiander Pal reported in Tax up-date Volume VI Part 3, for his submission that not allowing opportunity to meet with the allegation is breach of the principles of natural justice and as such the order would not be sustainable. 7. Learned counsel contends that the Tax Board has overlooked the reasons of the appellate authority which is based on material on record, third contention is that this Court has already set ....