TMI Blog2000 (1) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... panying the goods do not relate to the goods in question. He also made a prayer that he wants the decision of the case on the spot. On this admission made by the Manager, Gills Sindhu Haryana Transport, penalty under section 22A(7) at 30 per cent price of the goods was imposed amounting to Rs. 7,500. No appeal appears to have been filed by the transporter against this order. However, appeal was preferred by the respondent, M/s. Rajendra Kumar Ashok Kumar alleging that the order passed against the transporter was invalid because no notice was given to the appellant claiming to be the consignee of the goods. It was also urged that under the order having been passed against the transporter, penalty has been recovered from him which is invalid, by raising demand against him. The Deputy Commissioner was of the opinion that since the name of selling dealer as well as buying dealer was disclosed in bilty, proceedings should have taken place only after notice to these persons and notice has been given to the transporter only and after receiving his reply, an order has been made without hearing the appellant, therefore, the order is invalid and the demand notice which has been issued agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck-post or barrier or the officer empowered as aforesaid and give one copy of the declaration to such officer, and keep one copy with him. .......................... Sub-section (5): The officer in-charge of a check-post or barrier or the officer empowered under sub-section (2), may seize or pass order to retain under sub-section (9), any goods which are under transport by a vehicle, boat or animal and are not covered by a goods vehicle record, a trip sheet or log book, as the case may be, and other documents prescribed under subsection (3) and, when the goods vehicle, boat or animal carrying any goods enters or leaves the State limits, the declaration referred to in sub-section (3) also. Sub-section (6): The officer in-charge of the check-post or barrier or any other officer empowered in that behalf may seize or pass order to retain under sub-section (9), any goods (other than exempted goods) which are under transport by a vehicle, boat or animal in respect of which the declaration is false or which are not covered by the documents prescribed under sub-section (3): Provided that before seizing any goods, the officer-in-charge of the check-post or barrier or any other off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at sub-section (3) of section 22A enjoins the duty on the transporter or person in-charge of vehicle, etc., to carry with him a goods vehicle record, a trip sheet or a log book as the case may be and other such documents, as may be prescribed to be carried with the goods carried in or on the vehicle or as the case may be it is required by the transporter or person in-charge of vehicle, boat or animal to produce the vehicle record and other requisite documents required to be carried with goods before the officer in-charge of the check-post or barrier. It is once again obligation of the owner or the person in-charge of the vehicle to give a declaration in the prescribed form containing prescribed particulars of the goods to the officer in-charge of the check-post barrier while entering the State limits or leaving the State limits. 7.. Sub-section (5) empowers the officer in-charge of the check-post or barrier or other officer empowered under sub-section (2) of the Act to seize the goods which are under transport by a vehicle, boat or animal and are not covered by a goods vehicle record, a trip sheet or log book or other documents prescribed under the Rules. This obligation is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to carry the goods along with the documents is also the transporter. Therefore the penalty for possession of goods not covered by the documents prescribed under sub-section (3) can ordinarily be levied only against the transporter. Whereas the penalty for submission of the false declaration or documents, can be levied against a person from whom such document has originated. 11.. This conclusion is further fortified from amendment made in the proviso one to sub-section (7). Sub-section (5) provides for seizure of goods in transit found to be in breach of provision of section 22A or with false declarations. Proviso one to sub-section (7) makes a provision for seizure of vehicle, boat or animal carrying goods. That is to say the transporter s liability in respect of collusion with the owner of the goods in carrying the goods without documents or for carrying false documents extends to seizure of such transport medium also and to levy of additional penalty. Penalty for mere carrying the goods unaccompanied with the requisite documents has to be confined to the person, who is under obligation to comply with the provision. Such obligation rests only with the owner of vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssession of carrier for breach of any statutory obligation by the carrier is a matter between him and the department. The consignor and consignee as such do not come in the picture directly. If the transporter having failed to carry his statutory obligation loses control over the goods or incurs any liability affecting the goods, which is made good by the owner of the goods, same may give rise to certain claims between the owner of the goods and carrier, but does not affect the proceedings between the statutory authorities under the statute and the carrier. The transporter having admitted the responsibility of carrying the goods in question in breach of section 22A as a clandestine transaction and suffered the order of penalty without demur, the present respondent could not have contested the same. For determining any claim that arises between transporter, consignor and consignee depending on terms of their contract and for determining their private rights, the claimant may resort to civil remedy of suits. But the only person whom Commercial Taxes Department deals with is the person who is found in possession of goods in transit not covered by the goods vehicle record or other docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
