9911796707
TMI Blog2007 (8) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as, "the Act"). One Digambar Prasad Tripathi, the Assistant Commissioner of Commercial Taxes, Investigating Bureau, Patna Division, submitted a written report on February 25, 2004 to the officer-in-charge, Didargunj P. S., stating, inter alia, that on the directions of the Commissioner, Commercial Taxes, Bihar, Patna a surprise inspection was made of the godown premises of M/s. Maa Annapurna Transport Agency located at Sabbalpur and in course thereof certain irregularities in respect of maintenance of registers regarding some of the goods kept therein were detected and as some of the documents in respect of certain goods could not be produced on demand by the godown in-charge the same amounted to a violation of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act a duty has been cast upon the transporter to carry a prescribed declaration along with a cash memo or bill or challan in respect of the goods under transportation and produce the same on demand before the sales tax authority failing which there is power of seizure of goods under section 31(2)(B) and imposition of penalty under section 31(3) of the Act, which are subject to appeal and revision under sections 45 and 46 of the Act, respectively. It is further submitted that section 49 of the Act deals with offences of penalties and the maximum punishment of three years is applicable to the dealers and sellers and not to the transporter. The learned counsel further sought to point out that the filing of first information report bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegality in filing the criminal case against the petitioner and the submissions of the petitioner's counsel cannot be accepted. He has also sought to deny that the police does not have the power to investigate into the matter and that investigation in this regard was restricted only to the investigation bureau. It has been submitted on behalf of the petitioner that a revision was filed being Revision Case No. PT 147/2005 against the order of the JCTT (Appeal), Patna Division, which had set aside the order passed in the appeal. It is by now well-settled that once the order of adjudication/levy of penalty is set aside or quashed and the assessee's contention is accepted and upheld by the Tribunal, the order of the Tribunal must be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
