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2016 (3) TMI 767 - HIMACHAL PRADESH HIGH COURT

2016 (3) TMI 767 - HIMACHAL PRADESH HIGH COURT - TMI - Imposition of penalty under H.P. General Sales Tax Act, 1968 - Violation of the provisions of Section 22(4) of the Act - Truck loaded with 240 quintals of steel (Saria) intercepted and found not having bills and other documents and even the ST XXVI-A form had not been filled on the inter-State Barrier - Held that:- The records reveal that during inspection carried out on 1.5.1995 it was found that goods without bill or form ST XXVI-A were be .....

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d Parkash were duly recorded by the concerned officer. Thus, it is more than established that the procedure, as envisaged under Section 22(6) & (7) of the Act, has been duly followed. Also, petitioner has failed to produce the bills or any other document before this court whereby it could be inferred that he had paid the requisite tax. Having failed to do so, the decisions rendered by the authorities below have not to be interfered with. - Decided against the petitioner - CWP No. 6630 of 2010 - .....

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he H.P. General Sales Tax Act, 1968 ( for short the Act ). 2. On 1.5.1995, Flying Squad (Northern Zone), Dharamshala intercepted two trucks which were loaded with 240 quintals of steel (Saria). It was found that both the drivers were not having bills and other documents and even the ST XXVI-A form had not been filled on the inter-State Barrier. 3. The partner of the petitioner Sh.Ved Parkash Sharma, appeared and showed his ignorance regarding the bills and other documents, resulting in initiatio .....

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e deposit of 50% of the amount. 6. This order was assailed by the petitioner by filing by filing an appeal before the H.P.Tax Tribunal, Dharamshala, before whom petitioner again failed to show any bills or other documents, resulting in dismissal of the appeal. It is against these decisions that the petitioner has filed the instant writ petition. 7. Respondents have filed their reply and have supported the orders passed by the authorities below and have prayed for dismissal of the writ petition. .....

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ed with a penalty of ₹ 36,000/-. 9. We are unable to agree with this submission, for the simple reason that the same appears to be an innovative idea generated by the petitioner to escape the liability as imposed upon him. There is nothing to suggest on record that this ground had in fact been taken before the authorities below and, therefore, the same cannot be permitted to be taken before this Court. 10. That apart, the documents filed in support of this contention are nothing, but self .....

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they have failed to do. 12. Before we proceed any further, the relevant provisions of this Act may be noticed. Section 22(2) The owner of person-in-charge of a (goods carriage) or vessel shall carry with him a (good carriage) record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods, meant for the purpose or trade as are being carried in the (goods carriage) or vessel, as the case may b .....

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ck post or barrier and shall produce the copy of the said declaration duly verified and returned to him by the said officer or before any other officer referred t in sub section (2) at the time of checking under this section. Provided that where a goods vehicle or vessel bound for any place outside the State passes through the State, the owner or person in-charge of such vehicle or vessel shall furnish, in duplicate, to the officer-in-charge of the check post or barrier of his entry into the Sta .....

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he value of the goods, whichever is greater: Provided further that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard. (6) If the Officer-in-charge of the check post or barrier or other officer as mentioned in sub section (2) has reasons to suspect that the goods under transport are meant for trade and are not covered by proper and genuine documents as mentioned in sub section (2) or sub section (4) as the case may be, or that the perso .....

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or executing a bond with or without sureties for securing the amount of tax, in the prescribed form and manner, for an amount not exceeding one thousand rupees or twenty per centum of the value of the goods, whichever is greater. Provided that where any goods are detained a report shall be made immediately and in any case within twenty four hours of the detention of the goods by the officer detaining the goods to the Excise and Taxation Officer of the District seeking the latter s permission for .....

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section (2) or sub section (4) as the case may be, before him in his office on a specified date on which date the officer shall submit the proceedings along with the connected records to such officer as may be authorized in that behalf by the State Government for conducting necessary enquiry in the matter. The said officer shall before conducting the inquiry, serve a notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that the .....

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