TMI Blog2011 (10) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... le for the purpose of transportation. M/s. Gupta Roadways, Jakaria Street, Kolkata, asked the petitioner to carry the goods of opposite party No. 3-M/s. Vinayak Agro Industry from Kolkata to Rourkela on hire payment basis. 16 MT of scrap spring patti leaf was loaded in the vehicle of the petitioner on August 20, 2011. M/s. Gupta Roadways issued consignment note No. 56236 and handed over the documents, i.e., tax invoice, challan of Lokenath Traders, Kolkata, manifest No. GR/4224/11 dated August 20, 2011 along with statutory way-bill No. AAA3391612 in favour of opposite party No. 3. When the vehicle reached at Jamsola check-post on August 22, 2011, the driver of the vehicle produced all the documents in connection with aforesaid goods before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all required documents and produced the same, when the vehicle was stopped for verification and also gave all information in his possession relating to the goods and allowed inspection of the goods to opposite party No. 2 in compliance with section 74(2) of the OVAT Act. It was further submitted that opposite party No. 2 has not issued any notice to the petitioner alleging commission of offence by him in terms of clause (b), (c), (d) or (e) of sub-section (2) of section 74 or provisions of clause (a) of subsection (4) of section 74. The vehicle is exposed to sun and rain and is being damaged. The petitioner has purchased the vehicle by taking loan from Tata Motors Finance Limited, Rourkela and he is required to pay the instalments to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f leafs of auto parts (spring leaf in sets) to be used in different vehicles. After issuing show-cause notice and considering the explanation of opposite party No. 3, opposite party No. 2 levied tax and penalty both under the OVAT Act and the Orissa Entry Tax Act. Being aggrieved by the imposition of tax and penalty both under the OVAT Act and the OET Act, opposite party No. 3 approached this court in W.P. (C). No. 23516 of 2011 which was disposed of by this court with liberty to opposite party No. 3 to approach the revisional authority and the revisional authority was directed to constitute a technical committee to find out status of the goods as to whether the same were old one or new. Pursuant to the order of this court, technical commit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 3 and appraised them about the facts of the case. In his writ petition, the petitioner has stated nothing with regard to taking step(s) in terms of sub-section (6) of section 74 before opposite party No. 2 to implead him as a party to the case on the ground of involvement of his interest therein. In the instant case, not only the way-bill and invoice copy but also the manifest No. GR/4224/11 dated August 20, 2011 issued by the transporter M/s. Gupta Roadways attached to the writ petition as annexure 2 series disclose that the goods carried in the vehicle were scrap spring patti leafs. The revisional authority in its order pointed out that in all the documents, such as consignee's own Government way-bill, consignment note of transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase of goods; to the contrary are parts and parcels and are directly involved in storing the goods purchased or sold by, and in many cases such, transactions are fictitiously carried on in false names and addresses besides false classifications vis-a-vis transportation of such goods in and outside the State making themselves party to the episode of such fictitious transactions for the sole purpose of evasion of tax by the dealers purchasing and selling such goods. In view of the above, we are not inclined to issue a writ of mandamus to opposite parties 1 and 2 to release the vehicle of the petitioner without realisation of penalty imposed under the OVAT Act in addition to tax payable on the value of the goods carried in the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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