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2017 (8) TMI 505 - HC - VAT and Sales TaxPenalty - Section 61 (1) (aaa) and C (i) of the Act of 1914 - principles of Natural Justice - request of the representative of the petitioners for an adjournment was rejected - Smuggling - Held that: - Section 61 (1) (aaa) and C (i) of the Act of 1914 stipulates that import, export, transport or possession of liquor in contravention of the Act, rules or licence would invite penalty of not less than ₹ 50 and not more than ₹ 500 per bottle of 750 mili litres or part thereof. Thus minimum penalty of ₹ 50 per bottle can be imposed for minor violation while in cases of grave or serious nature the penalty upto ₹ 500 per bottle can be levied. Request for adjournment was sought on the ground of the Accounts Manager being on leave. We do not find that such a request at the very first instance is such which would merit outright rejection. It is possible that the petitioners were merely buying time and wanted to delay the matter. However, it is equally possible that they wanted to prepare adequate defence after examining the accounts. It would thus be difficult to conclude with absolute certainty as to whether the request was bona fide or a ruse to delay the proceedings. We are nevertheless of the view that some time should have been granted if the request for adjournment had been made. It was the first request and granting some time even of a few days would not have affected the proceedings. Declining the request on the first date itself would not be in consonance with the principles of natural justice. This is more so when the maximum penalty of ₹ 500/- per bottle has been imposed upon the petitioners. The oral statements of the driver and others and various documents are being relied upon by the authorities without any reply thereto which has certainly prejudiced the petitioners. The case is remanded to the Collector to decide afresh within three months after granting opportunity to petitioners to file reply - appeal allowed by way of remand.
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