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TMI Blog2014 (9) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... du through Bangalore. On 18-02-2006 at about 6.00 a.m., the vehicle bearing registration No.HR-63/A-4685 was intercepted by the Commercial Tax Officer, Mobile Check Post-2 (hereinafter referred to as the CTO) near Featherlite factory at Mysore Road. The said vehicle was carrying certain consignment which is taxable under the Act. The CTO asked the person in-charge of the vehicle to tender the documents pertaining to the consignment carried in the said goods vehicle. The person in-charge of the goods vehicle had failed to tender the necessary documents pertaining to the consignment carried in the vehicle. Accordingly, the CTO issued GCE Notice dated 18-2-2006 and asked the person in-charge of the vehicle to station the goods vehicle at Control Room for physical verification of quantity and value of the goods. However, the driver of the said goods vehicle refused to accept GCE notice. At about 11.30 a.m. one Sri. Mehaboob Khan, who claims to be the representative of the transporter appeared before the CTO and received the GCE notice and also tendered the documents with a letter-stating that in view of ignorance and illiteracy of the driver who was the person in-charge of the goods ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transporter failed to obtain the transit pass. Apart from that, as and when the authorized person demanded the documents, the person in-charge has failed to furnish necessary documents as per Section 53(2)(d) of the KVAT Act. However, after lapse of five hours, the said documents were made available stating that the necessary documents were left by the driver in a Dhaba inadvertently. Thereafter he had collected and produced the same. A contrary stand had been taken before the First Appellate Authority as well as the CTO. Accordingly, the First Appellate Authority while upholding the order passed by the CTO allowed the appeal in part and reduced the penalty from Rs. 7,67,696/- to Rs. 2,81,250/-, directed the transporter to pay the difference of penalty amount. The respondent being aggrieved by the order passed by the First Appellate Authority, preferred an appeal before the Karnataka Appellate Tribunal. The Appellate Tribunal without examining the matter in detail, held that there is no allegation regarding the said documents being forged documents. The Tribunal further held that the non-production of the documents at the time of interception and in view of the production of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has violated Section 53(2)(d) of the Act. Apart from that, the transporter has not obtained transit pass at entry Check Post. The view of that, the CTO after examining the matter held that the transporter has not complied with the relevant provisions of the Act, he has not given sufficient cause for non-production of the same and accordingly, imposed penalty. The said order was confirmed by the First Appellate Authority with certain modification. The Appellate Tribunal without assigning any reason, held that the penalty cannot be imposed solely on the ground that after lapse of 5 1/2 hours the transporter produced the Xerox copies of the documents. However, the Tribunal held that the said documents are not bogus documents and hence, the CTO erred in imposing penalty and set aside the same which is contrary to law. Hence, he prayed for allowing the revision petition setting aside the order of the Tribunal. 7. On the other hand, learned counsel appearing for the respondent argued in support of the order passed by the Karnataka Appellate Tribunal and contended that the driver is from Haryana and he does not know Kannada language. Due to ignorance, inadvertently he has left the nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge of the vehicle shall furnish necessary information and to obtain the transit pass for transportation of the goods Inter-State. The relevant provision reads as under: "54(1)(b) Imported into the State from any place outside the country and such goods are being carried to any place outside the State, the driver or any other person in-charge of such vehicle shall furnish the necessary information and obtain transit pass in duplicate containing such particulars as may be prescribed, from the officer in-charge of the first Check Post or Barrier after his entry into the State or after movement has commenced from the State, as the case may be, or from the officer empowered for the purpose of Section 53 upon interception of the goods vehicle after its entry into the State or after movement has commenced, as the case may be." The above said provision makes it mandatory on the part of the person in-charge of the goods vehicle transporting in inter-State to obtain the transit pass at the entry check post and surrender the same at the last check post. The documents produced by the transporter does not contain the transit pass. If the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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