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2021 (8) TMI 86 - HC - VAT and Sales TaxValidity of assessment order - penalty order under Section 53(12) of the KVAT Act - genuineness of the document - valid transit pass present or not - HELD THAT:- It is seen that 7 transit passes were obtained by the driver of the vehicles in question from entry check post at Shiradon, Bijapur stating that the goods were in transit from Delhi to Salem through Karnataka. The Commercial Tax Officer had called upon for the confirmation of the details of consigner and consignee and on investigation with the authorities of the Delhi Trade Tax, they confirmed that M/s. Sushil Trading Company was non-existent while registration of M/s. King Sales Corporation was cancelled on 04.08.2014. The petitioner could not dispute the above factual aspect. The petitioner could also not dispute the fact that the description, Brand and value of the actual goods transported did not correspond with the declarations made in the invoice and the lorry receipts. In so far as the contention that the respondent authorities were not empowered to check the goods that were in transit inside the State of Karnataka, it is relevant to note that Section 53 of the KVAT Act is devised to check cases of evasion of tax by erecting check posts or barriers at such places that they deem fit - In the present case, the petitioner being a transporter is deemed to be the owner of the taxable goods and is bound to comply with all the requirements of the Act of 2003. It is not the case of the petitioner that the consignor and the consignee are existent dealers and the consignment itself did not match with the documents. Therefore, there is no reason to doubt the action of the respondents in construing the consignment in question as an attempt to evade the tax. These revision petitions lack merit and are therefore rejected.
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