TMI Blog2020 (1) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the vehicle was intercepted. The expired road permit, as claimed by the petitioner was never produced when the vehicle was intercepted. The Tribunal has also found that since there was nothing on the record to show that the voltage transformers were being transported with valid documents, it was difficult to conclude that the transformers could be treated as capital goods, rather they were the common transformers, which may be used by any other electric generating and transmitting unit, and were liable to tax. These findings of facts cannot be interfered with, in exercise of the writ jurisdiction. The petitioner was liable to pay the penalty, amounting to three times the leviable tax, under sub-Section (6) of Section 72 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jhansi on 18.11.2014. In the way, the vehicle suffered break down on 20.11.2014, thereafter, another vehicle had to be arranged and the transformers were re-loaded on another vehicle No. UK-078-CA-0781 on 28.11.2014, which proceeded towards the destination. When the vehicle reached the border on 30.11.2014, it was intercepted at the Check Post. As the driver of the vehicle was not having the road permit in Sugam-G form, as prescribed under the law, after giving the due opportunity of hearing, the order was passed on 5.12.2014, imposing the penalty upon the petitioner transporter. As mentioned above, the revision before the Commissioner of Commercial Taxes, as well as the revision filed before the Tribunal, were also dismissed. 4. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his duties at such check post, by way of inspection of documents produced and goods being moved, shall be Officer in-charge. *** *** *** (3) The driver or person in charge of vehicle or goods carrier in movement, whether for the purpose of sub-section (1) or (2) of this Section, shall - (a) carry with him the records of the goods including challan, bills of sale or dispatch memos and prescribed declaration form duly filled in and signed by the consignor of goods carried. (b) stop the vehicle or goods carrier at every check post set up under sub Section (1) or at any other place by an officer authorised by the Commissioner in this behalf; (c) produce all the documents including the prescribed form relating to the goods bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... times of the tax, leviable on such goods, or rupees five thousand whichever is greater. *** *** *** 5. Placing reliance upon Section 72(1) of the Act, learned counsel for the petitioner submitted that the check posts are established with a view to prevent or check avoidance or evasion of tax, and in the present case, since there was no tax liability, there can be no penalty upon the petitioner. Learned counsel, accordingly, submitted that the impugned orders / Judgment cannot be sustained in the eyes of law. 6. Learned counsel for the State, on the other hand, has opposed the prayer and has drawn our attention towards the Judgment, passed by the Tribunal, paragraph Nos. 23 and 24 whereof read as follows:- 23. Petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing to show that the road permit was issued for transporting the transformers, but the road permit had expired due to break-down of the vehicle. It is also pointed out by learned counsel for the State that even the expired road permit was not produced and, accordingly, in absence of any document, the Tribunal has held that there was no clue as to when the invoices were issued on 30.9.2014, why the transformers left BHEL, Jhansi, on 18.11.2014, and where the vehicle was roaming between 30.9.2014 to 18.11.2014. Learned counsel has also submitted that in absence of the road permit, the authorities concerned had no option, but to impose the penalty. Learned counsel has submitted that sub-Section (5) of Section 72 of the JVAT Act, categori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to show that the voltage transformers were being transported between 30.9.2014 to 18.11.2014 with valid documents, it was difficult to conclude that the transformers could be treated as capital goods, rather they were the common transformers, which may be used by any other electric generating and transmitting unit, and were liable to tax. Accordingly, the tax was assessed and the penalty of three times the tax liability, was imposed upon the petitioner. 9. In the facts of this case, we find that there is concurrent findings of facts by the taxing authorities, as well as Tribunal, that the driver of the vehicle was not carrying any valid road permit Sugam-G, and the road permit produced by the petitioner was re-generated after the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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