TMI Blog2020 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... en fire occurrence, that had taken place in the business premises of the selling dealer, is of no help to the petitioner. The impugned Judgement clearly shows that this aspect of the matter had also been considered by the Tribunal, which shows that fire had occurred in the premises of the selling dealer at Shivkashi on 05.09.2012, and after about three months thereafter there was transaction betwe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal ), in Revision No. JR-191 of 2013, dismissing the revision filed against the order dated 12.09.2013 passed by the Appellate Authority and the order dated 14.12.2012 passed by the Assessing Authority, imposing penalty upon the petitioner firm, for transporting the goods without valid road permit. 3. The facts of this case lie in a short compass. The writ petitioner firm carries on busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,258.20 equal to three times of the tax on the value of goods, i.e., ₹ 21,38,710/-. The order passed by the Assessing Authority was affirmed by the Appellate Authority in appeal, as well as by the Tribunal in revision. Aggrieved thereby the present writ application has been filed. 5. Learned counsel for the writ petitioner vehemently argued that the impugned orders passed by the Revenue A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after apprehension of the vehicle, the road permit was generated and produced, it was held that since the goods were being carried without any valid road permit the penalty order was justified. 7. Learned counsel for the State submitted that in the present case also since the road permit had already expired, it shall be deemed to be a case of no road permit. 8. Having heard learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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