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TMI Blog2021 (3) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order dated 30.12.2014 passed by the second Appellate Authority namely Additional Commissioner of Commercial Taxes. The appeal was admitted by this Court vide order dated 19.02.2021on the following substantial questions of law: "1. Whether on facts and in circumstances of the case the Additional Commissioner of Commercial Taxes, Zone-I, Bangalore is justified in invoking the provisions of section 64(1) of Karnataka Value Added Tax Act, 2003, and pass order dated 30.12.2014 levying enhanced checkpost penalty under Section 53(2)(b) in respect of 12 goods vehicles and additionally under Section 53(2)(c) and (d) in respect of 6 goods vehicles after setting aside the penalty orders passed by three Commercial Tax Officers, Bangalore le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransported on long trailers and the goods need to be weighed before delivery. When the vehicles were parked, the Commercial Tax Officers approached the goods vehicles to examine the documents. After examining the documents, the Commercial Tax Officers issued notice to levy penalty under Section 53(12) of the Act on the ground that the appellant was not in possession of the documents for the vehicles which were stationed in Hebbagodi. The Commercial Tax Officers also proposed to levy penalty in respect of 6 vehicles for not reporting at entry point check post on entering the State. Thereafter, by an order dated 08.09.2008, the Commercial Tax Officers imposed penalty orders levying penalty in respect of all the 12 vehicles. The appellant the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commercial Tax Officers and levied the penalty on the ground that there was violation of provisions of Section 53(2)(b) and (d) of the Act by the appellant in respect of 12 vehicles and additionally under Section 53(2)(c) and (d) of the Act in respect of 6 vehicles. In the aforesaid factual background, this appeal has been filed. 4. Learned counsel for the appellant submitted that the provisions of Section 53(2)(d) of the Act are not applicable to the facts and circumstances of the case as the goods were in the process of transportation for inter-state sale. It is further submitted that the assessee had accepted the order passed by the Commercial Tax Officers passed under Section 53(2)(c) of the Act in respect of 6 veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner in respect of the goods carried in the goods vehicle or boat, ship or similar vessel; and (c) report at the first check-post or barrier situated on the route ordinarily taken from the place in the State, from which the movement of the goods commences, to its destination and produce the documents referred to in clauses (a) and (b) before any officer-in-charge of check post or barrier, or any other officer as may be empowered by the Government or the Commissioner in this behalf, and obtain the seal of such officer affixed thereon, and, in respect of a bill of sale, give one copy thereof and, in respect of a delivery note, give a copy marked as original, to such officer and carry and retain with him the other copy unt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) of the Act. Thus, so far as the applicability of the penalty under Section 53(2)(b) of the act is concerned, on the facts of the case, two views were possible. Therefore, in the fact situation of the case, it was not possible for the Additional Commissioner of Commercial Taxes namely the second Appellate Authority to invoke the provisions of Section 64(1) of the Act as the order passed by the Commercial Tax Officers could neither be said to be erroneous nor prejudicial to the interest of the revenue. 7. For the aforementioned reasons, the substantial questions of law filed in this appeal are answered against the respondents. In the result, the impugned order dated 30.12.2014 passed by the Additional Commissioner of Commercial T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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