TMI Blog2005 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ain tax payable under the Karnataka Sales Tax Act, 1957, was determined as also certain penalties levied is sought to be quashed by filing this writ petition. The submission of Sri Lakshmisha, learned counsel for the petitioner, is that the petitioner is the owner of a goods carriage vehicle; that he had allowed his vehicle for transportation by a company located at Mangalore for transporting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is that the petitioner is not the owner of the goods in question and therefore, there was no liability on his part and that he is not accountable for paying the tax on behalf of the owner of the goods. Unfortunately, for the petitioner subsections (4) and (5) of section 28AA specifically indicate that the owner of the vehicle in which goods have been carried and who has failed to produce th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2), he shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported. In the light of such enabling provisions, it cannot be contended that levy of tax and penalty is in violation of article 265 of the Constitution of India. The question as to whether the amount of tax levied is correct or not is a matter which is not necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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