TMI Blog1967 (3) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ecked by the Deputy Commercial Tax Officer, Dharmapuri, at about 3 p.m., on 17th September, 1962, at the junction of Pennagaram Road and Salem-Bangalore Road within Dharmapuri town limits. The trip sheet showed the consignor's name as one Rangiah Chetty and the consignee as "self". The driver had no delivery notes or sale bills with him for the consignment. Contrary to instruction by the checking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is a dealer in respect of or the owner of the goods in the lorry at the time of check. But the point is whether in the absence of a finding in that regard, the department would be justified in collecting the sum of Rs. 750 in lieu of confiscation. Section 42(3) empowers an officer-in-charge of a check post to seize and confiscate any goods which are under transport by any vehicle or boat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transporting goods" and the confiscation contemplated by the procedure is of the dealer's goods. Rule 35(3)(a) also speaks of dealer of goods transporting goods liable to confiscation. Subrule (4) of this rule, however, says that such officer before ordering confiscation of the goods shall give the owner of the goods if present in the vehicle or boat, as the case may be, an opportunity of being he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the dealer or the owner of the goods and as the driver himself paid the money in lieu of confiscation, the Tribunal's order should be upheld. We do not think that this is a correct appreciation of the statutory rules. The revenue is not at liberty to accept money from anyone. It can do so only from the owner or dealer of the goods in lieu of confiscation. Nor can the revenue saddle on the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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