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TMI Blog1971 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... merchant carrying on his business at Puttur in South Kanara District. On 7th January, 1971, he hired a goods vehicle bearing registration No. MYX 6372 for the purpose of bringing fish manure from Gangolli in Coondapur taluk of South Kanara to Puttur. For the said purpose the petitioner despatched 4,100 empty gunny bags in the said motor vehicle from Puttur to Gangolli on 7th January, 1971. The dri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1957. Thereafter, the first respondent proceeded to make an order holding that the said driver is guilty of the offence of contravention of section 28-A of the Act read with rule 23(d) of the Mysore Sales Tax Rules and, therefore, punishable under section 28-A(4) of the Act. Consequently, he levied a penalty of Rs. 93. The driver of the vehicle did not pay the penalty and, therefore, the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply to a case as in the instant case, where the owner sends the goods for his own (sic) or sale. In the certificate issued by the petitioner, it was specifically mentioned that the gunnies were sent for fetching fish manure from Gangolli. The first respondent levied the penalty on the ground that the goods were not accompanied by the copy of the sale bill or form No. 39. When the petitioner is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 28-A of the Act read with rule 23(d) of the Mysore Sales Tax Rules. In the result, for the reasons stated above, we allow this writ petition and quash the proceedings of the first respondent dated 7th January, 1971, under section 28-A(4) of the Act. Since the first respondent has sold the three bundles of gunnies belonging to the petitioner, the sale proceeds of the same should be paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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