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2021 (3) TMI 523 - KARNATAKA HIGH COURTLevy of enhanced checkpost penalty - Section 53(2)(b) of KVAT Act - Section 53(2)(c) and (d) of KVAT Act - penalty in respect of 12 goods vehicles, when the required documents were furnished for verification at the time of check of the goods vehicles and accepted by the three Commercial Tax Officers, Bangalore - HELD THAT:- The provisions of Section 53(2)(d) of the Act are not applicable to the fact situation of the case as the same applies in case of an interstate sale - Similarly, it is also pertinent to mention here that the assessee had admitted the order passed by the Commercial Tax Officers under Section 53(2)(c) of the Act which was made in respect of 6 vehicles and had not preferred any appeal. While applying the provisions of Section 53(2)(b) of the Act in imposing the penalty, the Commercial Tax Officers had accepted the submission made by the appellant that the vehicles were stationed at Hebbagodi for weighment and further transportation to the end purchasers based on the sale invoices raised on the end purchasers dated 04.09.2008 and 05.09.2008 and have levied the penalty only in respect of 6 vehicles which had not reported at the entry check post and obtained the seal for violation of Section 53(2)(c) of the Act - so far as the applicability of the penalty under Section 53(2)(b) of the act is concerned, on the facts of the case, two views were possible. Therefore, in the fact situation of the case, it was not possible for the Additional Commissioner of Commercial Taxes namely the second Appellate Authority to invoke the provisions of Section 64(1) of the Act as the order passed by the Commercial Tax Officers could neither be said to be erroneous nor prejudicial to the interest of the revenue. The substantial questions of law filed in this appeal are answered against the respondents - Appeal allowed - decided in favor of appellant.
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