9911796707
TMI Blog2020 (1) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Judgement dated 6.4.2017, passed by the Commercial Taxes Tribunal, Ranchi, (herein after referred to as the 'Tribunal'), in Revision Petition No. HZ-207 of 2016, dismissing the revision filed by the petitioner against the order dated 19.6.2015, passed by the Commissioner of Commercial Taxes, Ranchi, confirming the original order dated 5.12.2014, passed by respondent No. 4, the Commercial Taxes Officer, Chordaha Check Post, Chowparan, District-Hazaribag, whereby, penalty of Rs. 4,08,093/- was imposed upon the petitioner Transport Company, being thrice the amount of Rs. 1,36,031.05, assessed as leviable tax on the transformers, which were being transported by the petitioner Transport Company and intercepted at the Check Post on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s produced, but the same was not taken into consideration by the concerned authorities and penalty was imposed. Learned counsel has further submitted that the transformers, which were being transported to BSL, Bokaro, were the capital goods of BSL, Bokaro, and were exempted from tax. Since there was no tax liability on the goods which were being transported, no penalty could be imposed upon the petitioner transporter. Learned counsel has drawn our attention towards Section 72 of the Jharkhand Value Added Tax Act, 2005 (hereinafter referred to as the 'JVAT Act'), relevant portions of which read as follows:- "72. Establishment of Check Posts, Inspection of Goods in Transit and Movement of Goods across the State: - (1) The Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e officer in charge of the check post or the officer empowered under sub-Section (4), may - (a) direct the driver or the person in-charge of the vehicle or goods carrier or of the goods not to part with the goods in any manner including by transporting or rebooking, till a proper verification is done or an inquiry is made, which shall not take more than seven days; or (b) seize the goods for reasons to be recorded in writing and shall give receipt of the goods to the person, from whose possession of control they are seized; (6) The officer in charge of the check post or the officer empowered under sub Section (4), after having given the person in charge of the goods a reasonable opportunity of being heard and after having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 30.09.14. There was no original road permit for transportation of these two transformers nor the petitioner is able to produce new road permit before entering into the territory of Jharkhand. The new road permit dated 04.12.14 (Exhibit-3) would have no effect for the purposes of law and thus it has been rightly not accepted by the learned CTO. It is also clear from the provisions that penalty was liable to be imposed for importation of taxable goods like transformers without furnishing the declaration i.e. the road permit Sugam 504 G." 7. Learned counsel for the State has also drawn our attention towards the order dated 19.6.2015, passed by the Commissioner of the Commercial Taxes, which shows that the driver of the vehicle was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, we find from the impugned order passed by the Commissioner, Commercial Taxes, as well as from the impugned Judgement passed by the Tribunal, that the petitioner had taken a plea that in the case of one M/s Usha International, whose vehicle was intercepted, the driver of the said vehicle was having the Sugam-G permit, but the number of the truck was not mentioned in it, it was held that since no case of tax evasion was made, the penalty imposed was not proper and was accordingly set aside. The Commissioner, Commercial Taxes as well as the Tribunal, both have dealt with this case and have found that in the case of M/s Usha International, the driver was having the Sugam-G permit, but in the present case, the petitioner was not having a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 10. In that view of the matter, the petitioner was liable to pay the penalty, amounting to three times the leviable tax, under sub-Section (6) of Section 72 of the JVAT Act, which, in our considered view, has been rightly imposed upon the petitioner. 11. Consequently, we do not find any illegality either in the impugned original order dated 5.12.2014, passed by the Commercial Taxes Officer, Chordaha Check Post, Chowparan, District-Hazaribag, or the order dated 19.6.2015, passed by the Commissioner of Commercial Taxes, Ranchi, or in the Judgement dated 6.4.2017, pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
