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2024 (5) TMI 984 - KARNATAKA HIGH COURTPenalty u/s 53(12) of the Karnataka Value Added Tax Act, 2003 - discrepancies in the documents tendered by the person incharge of the vehicle - HELD THAT:- The transport of arecanut was being done by the Assessee from Puttur to Diu and Delhi and the place at which the vehicle of the Assessee was intercepted i.e., Shiradhi Ghat was not the ordinary route to reach the place of destination. Further, it was also noticed that in the documents issued the vehicle number was also not mentioned. Hence, noticing the various discrepancies the statutory authorities have categorically recorded a finding that there was an intention to evade tax by the Assessee. Further, in view of the discrepancies noticed, the Assessee was imposed with a penalty. In the present case, the statutory authorities have categorically recorded a finding of fact that there has been various irregularities in the petitioner carrying the goods as required under Section 53 (2) of the KVAT Act - the authorities having recorded concurrent findings of fact that there has been non compliance of the requisite provisions of the KVAT Act, inasmuch as the petitioner was not carrying the required documents at the time of transportation. Hence, it cannot be said that the Assessee has the necessary documents in terms of Section 53 (2) of the KVAT Act. It is clear that no question of law arises for consideration in the present revision petition. The revision petition is dismissed as being devoid of merit at the stage of admission itself.
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