TMI Blog1972 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 45(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act). He was given an option to compound the offence by paying a sum of Rs. 1,000. The petitioner, for the first time, attempted to pay the amount by cheque, but under protest. This was not received. In those circumstances, the petitioner was obliged to pay the said sum of Rs. 1,000 in cash and take ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no delivery note in Form No. XX as prescribed in the Act and, therefore, the Check Post Officer was of the view that the petitioner contravened section 44of the Act and in consequence, committed an offence punishable under section 45(2)(d) of the Act. It was in this context that the notice referred to by me earlier was issued. As already stated, the petitioner paid the amount more or less under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual contention appears to be correct. If this is so, it is doubtful whether in such circumstances and having regard to the record in this case, an offence under section 44 of the Act has been committed at all. In my view, the petitioner has not transgressed any provision of law. If it is discovered that while a person is transporting goods touching a check post en route and if such transport is me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In any event, this sub-clause would apply only in a situation where the goods are in the course of transit pursuant to a sale or purchase of goods. It is in this context that I made the observation as above, viz., that if the transit is only for the purpose of depositing the manufactured goods of the dealer in his godown for custody, then, in such circumstances, it cannot be assumed that there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular revision petition before the Deputy Commissioner of Commercial Taxes under section 32 of the Act who shall entertain the revision without rejecting it on the ground of delayed presentation and deal with it in accordance with law and in the light of the observations above made. The revision petition shall, however, be filed by the petitioner within two weeks from this date. In view of the pend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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