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2009 (8) TMI 1113 - HC - VAT and Sales TaxPenalty on the petitioner under section 45A of the Kerala General Sales Tax Act, 1963 challenged Held that:- A reading of exhibit P13 order itself shows that the aforesaid six documents, both original and forged, have been attached as annexure D only as "samples of such originals as well as forged export documents as specimens testifying the fraud". If these documents are only specimens and samples, the petitioner cannot contend that the respondents have completed the penalty proceedings adopting sampling method. In fact, during the hearing of the case, the learned Government Pleader produced a file containing all the 137 export bills produced by the petitioner and the corresponding export bills obtained from the ports, all of which showed that the export bills produced by the petitioner contained forged signature of the port officer and that the goods mentioned in the originals were not HSD, but provisions, rice, etc. In this context the fact that it was burden of the petitioner to prove that the entire quantity has been shipped and therefore they are not liable for the penalty also cannot be forgotten. In this factual situation, contention is only to be rejected. In this case, it is the mere commission of an offence that has been committed by the petitioner. Penalty confirmed. Appeal dismissed.
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