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TMI Blog2017 (4) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... have come up with these writ petitions challenging show cause notice for imposition of penalty. 2. Mr. S. Krishna Murthy, learned counsel for the petitioners and Mr. T. Vinod Kumar, learned special standing counsel for the Commercial Tax. 3. Since the facts out of which all these writ petitions arise are almost identical, it is enough to state the facts out of which W.P.No.8887 of 2017 arises. The petitioner in this case admittedly placed an order for supply of paddy from a dealer in Bihar. According to the respondents, the said dealer is an unregistered dealer. 4. The goods admittedly arrived by train in Railway Wagons. It is the case of the petitioners that when the goods were off loaded from the railway wagons and loaded on to the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here cannot be a levy and collection of tax. 7. We have carefully considered the above submissions. 8. On the first contention, it is necessary to take note of the definition of the expression goods vehicle under Section 2 (17), which reads as follows: (17) Goods vehicle means any motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers and also includes every wheeled conveyance. 9. A careful look at the definition of the expression would show that any motor vehicle constructed or adapted for the carriage of goods or any other motor vehicle not so constructed or adapted, when used for the carriage of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive commodities notified within the purview of Rule 55 (2). 13. In answer to the above contention, it is submitted by the learned counsel for the petitioners that after the Reorganisation of the State, the Commissioner of Commercial Tax issued a circular bearing No.D2/723/05, dated 16-12-2015 under the Telangana VAT Rules, 2005 and that therefore, the circular dated 25-03-2010 cannot be relied upon. 14. But we do not think so. Section 102 of the Andhra Pradesh Reorganisation Act, 2014 makes it clear that notwithstanding that no provision or insufficient provision has been made for the adaptation of a law made before the appointed day, any court, tribunal or authority required or empowered to enforce such law may, for the purpose of facili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners. Therefore, the question of there being no assessment order may not arise. Irrespective of the consequences, it was always open to the petitioners to contest the detention and wait for an order of assessment. If this had been done, the second and third contentions could have been tested legally. At this stage, it is not possible to put the cart before the horse. Therefore, we are of the considered view that all the three contentions cannot be accepted. 18. But still there is one area left over. By the impugned show cause notices, a demand to the extent of 100% of the penalty is made under Section 45 (7) (a) of the Act. This provision enables imposition of penalty up to a maximum of twice the amount of tax. In other words, the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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