TMI Blog1994 (12) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ncherry. They purchased 10,000 empty gunny bags for Rs. 1,06,000 from Hoogly Mills Projects Ltd., Clive Street, Calcutta. The goods were despatched from Calcutta to Kochi by lorry operated by M/s. Chanda Road Carrier. When the vehicle reached the check-post at Perumanoor, the Inspectorin-charge detained the lorry for the reason that the invoice covering the transport is only a pro forma invoice no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act. 2.. 10,000 gunny bags transported in lorry No. TDV 7467 were detained by the Sales Tax Check-post Inspector, Perumanoor, on May 8, 1989 for want of prescribed documents for the transportation of those goods. The transport was accompanied by a pro forma invoice dated April 28, 1989 in which the value of the goods transported was recorded as Rs. 1,06,000. That pro forma invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sport was one pro forma invoice dated April 28, 1989. No other document accompanied the goods. Delivery note, form 27 declaration, copy of the original bill were not in the possession of the driver as was contended by counsel representing the petitioners. It is further pertinent to note that gate pass which accompanied the transport also shows a different lorry number, namely, lorry bearing regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. In view of the above facts and circumstances of the case, the security deposit of Rs. 21,200 collected was found justified and the conversion of the security deposit collected into penalty was also in accordance with law. This finding entered by the authorities below is purely finding of fact and no question of law arises therefrom. The result therefore is this petition fails. In view of wha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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