TMI Blog1993 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ined exit pass as per Form No. 34 from the check post Gauripur, District Meerut and according to the normal schedule, the truck would have passed out from the State of U. P. on 18th March, 1993 through Tamkuhiraj exit check post in District Deoria. In the morning of 20th March, 1993 the said truck was found to be going from Basti to Gorakhpur and the Sales Tax people checked it. It was noticed that the exit pass had been got discharged on 17(h March, 1993. The officer took the view that the truck had entered the State of U. P. without proper documents rendering it liable to penalty under Section 15 - A (1) (o) and, therefore, after issue of notices to the driver and the owner of the truck a seizure order was passed on 29th March, 1993 order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was then that the truck in question proceeded towards the exit check post on its way to its destination. The Tribural has referred to several pieces of evidence that the objectos had furnished in support of their explanation. The Tribunal found their explanation to be correct. The department does not seem to have made any investigation whatsoever into any of the facts alleged by the objectors. The Tribunal's finding that the aforesaid explanation was correct and the truck was on its way to its destination for which the exit pass was obtained, is a finding of fact and it was based on cogent material. It, therefore, cannot be interfered in revision petition. 6. Learned Standing Counsel contended that the exit pass had been wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the driver Surjit Singh and the penalty has been levied on the owner of the truck, namely, Pawan Kumar Gupta and hence the Tribunal was not right in directing to release of the goods to M/s. Malwa U. P. Roadways. The respondent is a transporter of the goods on whose behalf the driver was driving the vehicle and taking the goods to their destination. The word 'Person incharge of the goods', as used in Section 13 - A, has not been defined in the Act and, therefore, it cannot be said that the transporter is not a person incharge of the goods. The Tribunal, therefore, was right in directing release of the goods to M/s. Malwa U. P. Roadways, Plot No. 144, Transport Nagar, Ludhiyana. 10. For the above reasons, the revision petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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