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2018 (8) TMI 1326 - KERALA HIGH COURTPenalties imposed under Sections 47 and 69 of the Kerala Value Added Tax Act, 2003 - detention of goods with vehicle - detention on the ground that there were no documents supporting the transport - whether penalty could be imposed under Sections 47 and 69 of the Act, thus, in effect, mulcting the petitioner/dealer with a double jeopardy on the same defalcation? Held that:- Merely because the dealer himself is the owner of the vehicle, it cannot be said that the proceedings under Sections 47 and 69 of the Act cannot be taken simultaneously. The proceedings under Section 47 of the Act is with respect to the defalcation of, supporting documents having not accompanied the transport, thus attempting an evasion of tax due to the Government. The said defalcation warrants imposition of penalty on the dealer at maximum of twice the amount of tax sought to be evaded. The transporter too has a liability to ensure due compliance of the provisions of the Act, and hence, there can be no defect found in the owner of the vehicle being proceeded against for such defalcation. The vehicle had evaded checking by the authorities and as is seen from the records, it had to be chased and intercepted for carrying out the inspection. This clearly brings out the connivance of the dealer in having attempted to evade tax - penalty upheld. The dealer was imposed with a penalty at twice the tax amount sought to be evaded and the security deposit made at the time of detection was converted to penalty - there are no question of law arising from the order impugned. The allegation as to multiple transport for reason of correction carried out in the delivery note is quite plausible. Revision petition disposed off.
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