TMI Blog2011 (3) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the appellate authority and restore the order passed by the assessing authority who had imposed duty, penalty and interest. The Commercial Tax Officer checked Bus No. KA 26 4755 on May 1, 2002 at J.C. Road, Bangalore, in respect of 30 cases of automobile parts. The driver person incharge of the vehicle tendered an invoice-cum-delivery challan No. LA/STR/012340 dated November 4, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r preferred an appeal. The appellate authority was of the view that the person accompanying the goods was travelling as a passenger in the bus. He was not aware that the bus has to be stopped in the entry check-post point and therefore, it was of the view it cannot be said that it was an attempt to evade the tax under the Act. Insofar as, discrepancy regarding the value of the goods is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority has passed a reasoned order, the revisional authority committed a serious error in interfering with the said order, for which, he had no jurisdiction and therefore submits that the order passed by the revisional authority is to be set aside. From the aforesaid facts it is clear that in the first place, automobile parts were transported through a public carrier. It was carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities, it would not absolve him from the law to strictly comply with the statutory provisions and therefore here again the reasoning of the appellant authority is perverse, which was rightly set aside by the revisional authority. Insofar as the discrepancy in the amount is concerned, the amount mentioned in the invoice is ₹ 6,14,250 and according to the appellate authority, there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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