TMI Blog1990 (8) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... a registered dealer under the Karnataka Sales Tax Act (hereinafter referred to as "the Act"). He was transporting the goods within Belgaum city limits in a delivery vehicle and when the same was checked by intercepting the vehicle the appellant produced form No. 39 which was required to be carried in the vehicle transporting the goods in accordance with the requirement of subsection (2) of section 28-A of the Act and which was incomplete in material details inasmuch as it did not contain the specifications which was required to be filled up as well as the date on the form, which a delivery note should necessarily have. The only endorsement in column 3 of form 39 was to the effect "as per register". He was issued with the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2,228 is justified?" 3.. Mr. Katageri, learned counsel for the petitioner, has not disputed that under sub-section (2) of section 28-A of the Act the vehicle which is carrying the goods which are exigible to tax under the Act must carry the delivery note in the prescribed form issued by the prescribed officer. Prescribed form is form 39 prescribed under the Karnataka Sales Tax Rules, 1957. The prescribed officer is the assessing authority who has to issue such a form. That form was incomplete is admitted before the appellate authority. It did not contain date or any other materials relating to goods carried in the vehicle. It has never been the case of the appellantdealer that the goods had at any time suffered tax under the Act and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact in matters like this which deals with provision to plug the loopholes to evade tax which is otherwise due to the State the construction of the provision must be strict in favour of the enforcement of the provision. Sub-section (4) of section 28-A does not contemplate any other procedure except to levy penalty if the required proof and the documents referred to in sub-section (2) of section 28-A are not produced for use of the inspecting authority or the checking authority. Some times it is not inappropriate that penalty may first be imposed and hearing may be given later, that also should satisfy the requirement of rules of natural justice. It is not incumbent that every penalty must be imposed only after hearing the party though th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
