2025 (6) TMI 3

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....erused the application and we find the explanation offered by the petitioner for the advocate not being present when the matter was called is acceptable. That apart, we note that the writ petition was filed in the year 2015 and came up for hearing before the Court on 18th December, 2023. 3. Therefore, we are of the view that the order dismissing the writ petition for non-prosecution has to be recalled. 4. Accordingly, I.A. No. CAN 1 of 2024 is allowed and the writ petition is restored to the file of this Court, to be heard and decided on merits. In Re. I.A. No. CAN 2 of 2024 5. This application has been filed to amend the cause title so that the name of the petitioner is changed from Darcl Logistics Limited to CJ Darcl Logistics Limited....

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....river of the vehicle did not have a waybill when the vehicle was detained. 10. Admittedly, the vehicle was detained in the check post between Jharkhand and the State of West Bengal and the vehicle has not come into the State of West Bengal. Apart from that on a request made by the driver of the vehicle, the detaining authority had granted time to produce the way-bill till up to 10:52 a.m. on 19th September, 2013. It is also not in dispute that within the time permitted, the way-bill was generated on 20th September, 2013 at 08:19 a.m., which is about 45 hours from the time of detention. 11. Thus, the petitioner cannot be stated to have violated the law, but has produced the valid way-bill, much before the vehicle had crossed the check post....

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....ed under section 28-A (4), inter alia, for noncompliance with the provisions of sub-section (2) and the penalty shall not exceed the limits specified in sub-section (5). However, before levying the penalty the person in charge of the goods vehicle should be given a reasonable opportunity of being heard. Levy of penalty also may be for furnishing a false declaration under sub-section (2). The entire power is to effectuate a particular purpose that is to prevent evasion of tax payable under the Act. 9. In the instant case, the Check Post Officer himself gave 24 hours' time to the driver to produce the documents. The documents produced by the driver read with the other documents produced before the appellate authority show that the goods we....

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....urpose of carrying the goods are not doubted and found against the concerned persons. Even under sub-section (5) the maximum penalty that can be imposed is stated. Nowhere it provides for a minimum liability. It is also doubtful whether any minimum penalty could be prescribed for such an omission regarding sub-section (2). Both sub-sections (4) and (5) thus confer discretionary powers and all discretionary powers should be exercised judiciously. The exercise of the power and levy of penalty as a matter of course will be an arbitrary exercise of power and the very exercise of the power may be repugnant to the provisions of article 301. The right guaranteed under article 301 and its content will have to be applied even to the exercise of an e....