TMI Blog2013 (8) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... IGH COURT] (State of Karnataka v. Camellia Clothing Ltd.). In this case, the Division Bench was considering the provisions of the Karnataka Sales Tax Act, in particular, section 28A(4) thereof. From bare perusal of the provisions contained in section 28A(4) of the said Act, to the extent it is necessary, it is clear that the provisions contained therein are pari materia with the provisions contained in section 53(12)(ii) of the Act. This court after considering the provisions contained therein are parimateria with the provisions contained in section 28A(4), observed that the Tribunal had no jurisdiction to reduce the penalty/tax overlooking the mandatory provisions contained therein. It is further observed that no discretion is vested with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal at Bangalore in S. T. A. No. 686 of 2011, whereby, the appeal filed by the respondent was partly allowed. The Tribunal while confirming the order dated October 25, 2010 passed by the appellate authority, reduced the penalty imposed by the Commercial Tax Officer under section 53(12)(a)(ii) of the Karnataka Value Added Tax Act, 2003 (for short, the Act ) from ₹ 2,06,554 to ₹ 5,000. 3. The respondents are private limited company and a registered dealer under the provisions of the KVATAct, 2003. On February 13, 2010, they were transporting some goods worth ₹ 8,26,217, for exhibition to Mumbai in a lorry bearing registration No. KA-01 C-9447. The goods were checked by the check-post officer at Tumkur Road, Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 53(12)(a)(ii) of the Act. 5. Clause (b) of sub-section (2) of section 53 of the Act provides that the owner or person in charge of goods vehicle shall carry with him, such documents as may be prescribed, or notified by the Commissioner in respect of the goods carried in the goods vehicle. Section 53(12)(a)(ii) of the Act provides that, the officer in charge of a check-post or a barrier or any other officer in respect of any contravention of, or non-compliance with, the provisions of sub-section (2), for which sufficient cause is not furnished, levy a penalty which in cases other than those falling under sub clause (i) of clause (a) of sub-section (12) of section 53, shall not be less than double the amount of tax leviable but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y delivery note in form VAT505 as provided for under rule 157 of the Rules. The respondent, as a matter of fact has admitted/accepted that they were not carrying delivery note in form VAT505, before the Commercial Tax Officer and paid the penalty imposed on him. Thereafter, he challenged the order of imposing penalty before the first appellate authority. The first appellate authority confirmed the order of Commercial Tax Officer. 8. The Appellate Tribunal though confirmed the findings of both the authorities below on the point of default committed by the respondent, reduced the penalty as aforementioned, and in this backdrop, the question, as framed by us, was raised by learned counsel for the petitioner. In support, she placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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