TaxTMI 
TaxTMI 
2024 (6) TMI 367
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....h Modi, AC to AAG-IA PER, SHREE CHANDRASHEKHAR, A.C.J M/s TCI Freight through its authorized signatory has filed this Writ Petition (Tax) to challenge the order passed by the Commercial Taxes Tribunal on 5th December 2017 in Revision Case No. JR 115 of 2016. 2. By the impugned order, the Commercial Taxes Tribunal affirmed the order passed by the Joint Commissioner Commercial Taxes (Appeal), Jamshedpur Division by which JR-VAT-A-39/2014-15 filed by the petitioner-Firm to challenge the Demand Notice was dismissed vide order dated 2nd March 2016. 3. Briefly stated, the petitioner-Firm which is a transporter as defined under section 2 of the Jharkhand Value Added Tax Act, 2005 (in short, JVAT Act) was employed by M/s Tata Motors Limited for....
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....8 of the JVAT Rules. The petitioner-Firm took a stand that the vehicle was parked outside the gate and it was not in movement. The Joint Commissioner Commercial Taxes (Appeal) did not accept the plea put forth on behalf of the petitioner-Firm and held that the vehicle was carrying goods with an intention to evade tax. The Tribunal referred to "State of Rajasthan v. D. P. Metals" (2002) 1 SCC 279 to further hold that the statutory provisions under the JVAT Act are intended to avoid instances of tax evasion at the hands of unscrupulous dealers who do not carry a valid Road Permit. The Tribunal therefore also refused to interfere on the ground that under the Notifications dated 31st March 2006 and 19th February 2009 the transportation of all t....
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....with the goods in any manner and may seize and take control of the goods. 6. Sub-section (6) vests powers in the officer empowered to impose penalty equal to the amount of three times of the tax levied on such goods, or Rs. 5000/- whichever is greater. Sub-section (6) not only provides that the officer empowered shall give a reasonable opportunity of being heard, it further provides that the officer empowered may hold such inquiry as he may deem fit. As the proceedings drawn on 21st March 2014 reveal, no inquiry as to truthfulness of the stand taken by the petitioner-Firm was held. There is no dispute that the driver of vehicle no. TN28AL-4365 was carrying challan and bills of sale. This is also a matter of record that the challan and bill....
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....ensuring that there is no evasion of tax payable under this Act. (3) The driver or person in charge of vehicle or goods carrier in movement, whether for the purpose of sub-section (1) or (2) of this Section, shall (a) carry with him the records of the goods including challan, bills of sale or dispatch memos and prescribed declaration form duly filled in and signed by the consignor of goods carried. (b) stop the vehicle or goods carrier at every check post set up under sub-Section (1) or at any other place by an officer authorized by the Commissioner in this behalf; (c) produce all the documents including the prescribed form relating to the goods before the officer in charge of the check post or the authorized officer; (d) give all....
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....se for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-Section (3) or for submission of false or forged documents or prescribed form, a penalty equal to the amount of three times of the tax, leviable on such goods, or rupees five thousand whichever is greater." 8. This is general rule of interpretation that wherever "comma" appears that would imply a break in the provision which shall be construed in this case as providing alternative penalty for the breach of the provisions under section 3 (a) of the JVAT Act. 9. In "A.K. Gopalan v. State of Madras" (1950) SCC 228 the Hon'ble Supreme Court observed as under: "55. The use of the word "which" twice in the first part of the sub-c....
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....s to evasion of tax on mere non-production of Road Permit in Form JVAT-504B and approved demand of Rs. 4,76,710.00/- which is three times the tax leviable on such goods. While drawing such inference, the statutory Authorities clearly ignored the provisions under sub-section (6) of section 72 of the JVAT Act that there is an alternative amount of tax which can be imposed by way of penalty for violation of clause (a) of sub-section (3) of section 72 if the goods in movement are not taxable in Jharkhand. 13. In "Exide Industries Limited, through its Branch Accountant Mr. Debdatta Mukherjee v. The State of Jharkhand & Ors." [W.P.(T) No. 2549 of 2019 with W.P.(T) No. 2552 of 2019], a co-ordinate Bench of this Court interpreted sub-section (6) o....