TMI Blog2000 (1) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, etc., were available with the transporter. The declaration form S.T. 18A was also available with the transporter accompanying the documents duly signed by the dealer but it was not duly filled in. The assessing officer found that carrying of incomplete declaration form S.T. 18A along with the goods in transit is the breach of the provisions of section 78 of the Act and hence he seized the goods and issued a notice for levying penalty against the assessee-respondent. 3.. In response to the above notice, the manager of the assessee-dealer appeared before the assessing officer and prayed for releasing the goods and the goods were released. However, after hearing the consignee, the penalty for a sum of Rs. 1,06,560 was levied against the assessee-respondent under section 78(5) of the Act by the assessing officer vide his order dated December 15, 1995. 4.. Against the order dated December 15, 1995, the assessee-respondent filed an appeal before the Deputy Commissioner (Appeals), who affirmed the order dated December 15, 1995 passed by the assessing officer vide his order dated October 5, 1996. Thereafter, the assessee-respondent filed a further appeal before the Rajasthan Tax B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay deem fit, impose seized or not, inn violation of the on him for possession of goods not provisions of clause (a) of subcovered by goods vehicle record, and section (2) or for submission of false other documents prescribed under or forged documents or declaration, a sub-section (3) or for submission of penalty equal to thirty per cent of false declaration or documents, a the value of such goods. penalty not exceeding 30 per cent of the value of such goods, as may be (6) During the pendency of the determined by such officer: proceeding under sub-section (5), if anybody appears before the in-charge Provided that where the goods are of the check-post or the officer being carried without proper docuempowered under sub-section (3) and ments as required by sub-section (3) prays for being impleaded as a party or with any false declaration or to the case on the ground of involvestatements and the owner or the inment of his interest therein, the said charge or the driver of the vehicle, in-charge or the officer on being boat or animal carrying such goods satisfied may permit him to being is found in collusion for such carryimpleaded as a party to the case ing of goods, the vehicle, boat o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the goods in transit are found to be unaccompanied by the requisite documents, the levy of penalty is automatic and if that were so, the provision for issuing a show cause notice to the owner or transporter will be meaningless. Notices are issued to the person likely to be affected by the order, only with a view to give him an opportunity against the proposed penalty. Such an opportunity must necessarily include the opportunity to show that no penalty is leviable. 10.. In the present case, it is not in dispute that the goods have been transported by the consignor from Hyderabad to Jaipur to its own branch office and the goods were accompanied with bills, bilty giving particulars of the goods. Even declaration in form No. S.T. 18A, was also accompanied with the goods, which is a declaration to be furnished by the importer or the consignee at whose request the goods have moved from outside the State to inside the State. This declaration form S.T. 18A is being given by the consignee in advance to the consignor. The consignee is required to fill the details of the imported goods in form No. S.T. 18A. Rule 53 of the Rajasthan Sales Tax Rules, 1995 provides that a "registered deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led in all respects in ink and the counterfoil of the declaration shall be retained by such dealer and its portions marked "Original" and "Duplicate" shall be carried with the goods in movement. This necessarily implies that these particulars are required to be furnished by the consignee and declaration is also to be of the consignee under his signatures. If the requirement of completely filling form S.T. 18A is to be read in its proper spirit, then rule 53 of the Rules is to fill in all the three portions of form S.T. 18A, i.e., "Original", "Duplicate" and "Counterfoil". Filling of all the three portions of the form S.T. 18A is possible only when the requisite documents are received along with the goods. Prior to that, when the consignee is required to send form S.T. 18A to the consignor for the purpose of delivering it to the transporter for carrying it along with the goods, the description of goods, price/estimated value of the goods in rupees, invoice No./challan No. and date, name and address of the carrier and registration No. of the vehicle carrying goods are not known to him. Until the goods are put in transit by the consignor and the details thereof are sent to him by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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