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TMI Blog1974 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ed appeals. The driver of a lorry carrying goods was found not to be in possession of the documents mentioned in section 44 of the Tamil Nadu General Sales Tax Act, 1959. In one of these appeals, the offence was compounded and the driver paid the fine. But in the other, against the notice served on the driver, the owner of the goods appeared and offered to pay the fine. But the departmental offici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to rely on this judgment, we find that it was a case dismissed in limine at the admission stage and did not receive full consideration. The relative provisions to be considered are sections 44 to 46. The first of them requires the owner or other person in-charge of a goods vehicle to carry with him the bill of sale or delivery note, the goods vehicle record or trip sheet and such other do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period by way of composition of offences in the manner and in the circumstances indicated therein. It may be seen that these provisions have been made with a view to check evasion and for the purpose of securing the revenue due under the Act. In that sense, the offences created by section 45 are revenue offences and in dealing with them, one should not have the same approach as to offences under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat those acts expected of those connected with the transaction of the dealer are not for themselves, but on behalf of the dealer. In that sense, when a driver fails to carry the documents required to be carried under section 44, he exposes himself to the penalty under section 45, but it is related to the owner of the goods on whom the liability to pay the revenue lies. It is here the distinction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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