TMI Blog2018 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... tum that the transporter in possession or in control of goods has colluded with the dealer who evades the tax, which attracts action under sub-section (9) of Section 57 of 2002 Act. Trite it is that in construing provisions designed to prevent tax evasion, if the legislature uses words of comprehensive import, the Courts cannot proceed on an assumption that the words were used in a restricted sense so as to defeat the avowed object of the legislature. A penalty provision in a taxing statute, as held in Gujarat Travancore Agency, Cochin Vs. Commissioner of Income Tax, Kerala, Ernakulam [1989 (5) TMI 1 - SUPREME COURT], is not to be equated to a criminal statute requiring impliedly the element of mens rea and unless there is something in the language of the Act indicating needs to establish mens rea. There is no substantial question of law, as proposed, arises for consideration - appeal dismissed. - V.A.T.A. No. 36/2018 - - - Dated:- 30-10-2018 - Sanjay Yadav And Vivek Agarwal JJ. For the Appellant : Shri Pawan Dwivedi, learned counsel For the Respondents : Shri Abhishek Mishra, learned Government Advocate ORDER With the consent of learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as filed by the transporter on 30/03/2013. The petitioner also filed W.P. No. 6225/2013 before Indore Bench of this Court which was disposed of. In consonance whereof show cause notice on 04/04/2014 was issued to the petitioner as to why the vehicle in question be not confiscated. The Competent Authority after taking into consideration the reply filed by the transporter observed:- On these findings, the vehicle in question is confiscated by order dated 27/08/2014. An appeal preferred against the order dated 27/08/2014 was dismissed on 13/02/2015. Second Appeal under Section 46(2) of 2002 Act came to be dismissed on 13/11/2017, whereagainst present appeal is filed on the following substantial question of law:- (i) Whether the appellant said to have been covered under the definition of transporter in terms of the provisions of Section 57 when her vehicle was not involved in the illegal transportation of goods for which the order of confiscation was passed against the transporter? (ii) Whether the vehicle of the appellant can be confiscated when the offence was compounded by the transporter and the goods which were being transported in the vehicle were released? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocument and prescribed declaration forms issued by the consignor or consignee of the goods in movement and challan, bilties or any other document issued by the transporter ; (b) stop the vehicle or carrier at every check-post or bring and stop the vehicle or carrier at the nearest check-post, while entering and leaving the limits of the State, set up under sub-section (1); (c) furnish all the documents including prescribed declaration forms relating to the goods before the check post officer; (d) give all the information relating to the goods; and (e) allow the inspection of the goods by the check post officer or any other person authorised by the check post officer : Provided that the documents including prescribed declaration forms shall be required to be carried and / or furnished only in respect of the goods as may be notified by the State Government: Provided further that if the transporter transporting goods by a road on which check post or barrier is not established, furnishes the documents including declaration form specified in clause (a) at the nearest Commercial Tax Office, immediately after entry into the State of Madhya Pradesh or before exit from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry as he may deem fit, shall,- (i) release the goods or the vehicle or carrier along with the goods in favour of the transporter, if he is satisfied that no violation of the provisions of subsection( 2) has taken place; or (ii) impose, if he is not satisfied, on him for possession or movement of goods, whether seized or not, in violation of the provisions of sub-section (2) or for submission of false or forged documents or declaration, a penalty equal to maximum five times of the amount of tax which would have been payable if the goods were sold within the State on the date of inspection : Provided that the amount of penalty shall not be less than three times of the amount of tax. Provided further that in any case, the amount of penalty shall not be more than fifty percent of the value of goods. In the present case the transporter admitted its guilt and deposited the entire amount including the penalty as contemplated under sub-section (17) of Section 57 which stipulates: (17) Subject to such restrictions and conditions and in such manner as may be prescribed, a transporter, on whom a penalty has been imposed under subsection (8), may opt to pay in lieu of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
