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2009 (12) TMI 878 - KARNATAKA HIGH COURTPenalty leviable in terms of section 53(12)(a)(i) on account of the failure to stop the goods vehicle and to produce the documents, and then to proceed after verification of the same. Held that:- The mere fact that the vehicle did not stop at the check-post which has been established in the instant case is sufficient to hold that there is violation of section 53(2)(c) of the Act. Therefore, the appellant cannot escape from the levy of penalty in terms of section 53(12) read with rule 159(4). Therefore, the explanation given by the appellant that on account of there being a long queue of vehicles, the goods vehicle in question could not be stopped or that there was mistake on the part of the driver in not stopping the vehicle cannot be accepted. Considering the fact that in the instant case, the goods in question PVC pipes and as per the tax invoice four per cent has been shown to be the rate of taxation, we are of the view that the authorities concerned could not have levied 12.5 per cent of the value of the goods by way of penalty. Appeal is allowed in part
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