TMI Blog2016 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... es. A plain reading of the exception clause shows that it is in two parts having no relation with each other. These being:- (i) the vehicle running upon fixed rail; (ii) the vehicle of a special type adapted for use only in a factory or any other enclosed premises. The language of Section is clear to the effect that these are types of vehicles, which are excluded from the definition of 'goods vehicle.' - the goods being transported in a vehicle running upon fixed rails could not be detained under Section 51 of the Act - penalty cannot be imposed. Appeal of Revenue dismissed - decided against Revenue. - VAT Appeal No. 73 of 2009 (O&M) - - - Dated:- 16-8-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. For the Respondent : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case? 2. The facts of the case as are evident from the order passed by the Tribunal are that the goods train rake carrying pig iron was checked at Railway Station, Batala, on 16.10.2007 by the ETO (MW) Jalandhar. The goods were found to be pig iron. These were being transported from Kalem (Goa) to Batala Railway Station in 34 flat wagons, having 2 containers on each vehicle weighing 27.5 M.T. each. 3. On demand, owner of the goods produced 12RRs bearing Nos.710443 to 710454 dated 09.10.2007 showing consignor to be M/s Indo Arya Central Transport Ltd. Kalem and consignee M/s Indo Arya Central Transport Ltd. Batala. Opining that the goods were not accompanied by proper and genuine documents and there was an attempt to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 51 of the Act, reliance was placed upon a Division Bench judgment of this Court in CWP No. 16043 of 2005 Senior Divisional Commercial Manager and others Versus State of Punjab and others, decided on 16.5.2008. He further submitted that if this issue goes against the State, then no further issue arises in the present appeal. 6. On the other hand, learned counsel for respondent No.1 submitted that as per provisions of Section 51 of the Act, goods could be detained in transit in case transported in a goods vehicle. The goods vehicle has been defined under Section 2 (l) of the Act. The vehicle running upon fixed rails is specifically excluded therefrom. In the case in hand, the goods when checked by the ETO (MW) were in a good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HECK POSTS AND INSPECTION OF GOODS IN TRANSIT: (1) If, with a view to prevent or check avoidance or evasion of tax under this Act, the State Government considers it necessary so to do, it may, by notification, direct for the establishment of a check post or, information collection centre or both at such place or places, as may be specified in the notification. (2) The owner or person Incharge of a goods vehicle shall carry with him a goods vehicle record, goods receipt, a trip sheet or a log-book, as the case may be, and a sale invoice or bill or cash memo, or delivery challan containing such particulars, as may be prescribed, in respect of such goods meant for the purpose of business, as are being carried in the goods vehicle a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riage of goods solely or with passengers; (emphasis supplied). 10. A perusal of Section 51 of the Act shows that the owner or person incharge of goods vehicle shall carry with him specified documents with respect to the goods being carried in the goods vehicle which are meant for the purpose of business. Copies of the documents as enumerated in Section 51 (2) of the Act are to be produced at the Information Collection Center or before any Officer not below the rank of an Excise and Taxation Officer checking the vehicle at any place. 11. The term ''goods vehicle'' has been defined in Section 2 (l) of the Act to mean any mechanically propelled vehicle adapted for use upon roads but does not include a vehicle running up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otor vehicle'', there is no room for any doubt that section 14-B is applicable to a situation where certain goods are being carried in a motor vehicle or a vessel. As the primary condition in the case of the present petitioner is found to have not been fulfilled, the initiation of proceedings and issuance of notice under Section 14-B of the Act are held to be without jurisdiction and bad in law............'' 14. The contention raised by learned counsel for the appellant that the exception as carved out in the definition of 'goods vehicle' is to be read in one part namely that the vehicle running upon fixed rails has to have a relation with a vehicle of special type adapted for use only in a factory or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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