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TMI Blog2023 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... tution of India, impugning the penalty order (Ext. P1) dated 14.03.2014 passed by the 1st respondent and demand notice (Ext. P1(a)) dated 14.03.2014 in pursuance to Ext. P1. 2.1 Though there is statutory alternate remedy of appeal provided under the provisions of the Kerala Value Added Tax Act and Rules made thereunder, considering the fact that the writ petition was filed way back in 2014 and was admitted, the pleadings are complete, the petitioner is not relegated to the appellate forum by this Court, and the writ petition is being decided on merit. 3. The 1st respondent was deputed for the special surveillance checking of the clandestine transport of live chicken from 6 p.m. on 10.01.2014 to 6 a.m. on 11.01.2014. He reached with Squad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted to the petitioner. Finally, the petitioner filed the reply (Ext. P5) before the Officer on 03.03.2014. The said reply was considered by the Intelligence Officer with respect to his office record and passed the impugned order in Ext. P1 dated 14.03.2014, rejecting the contentions raised by the petitioner. 4. The learned Counsel for the petitioner has advanced two submissions before this Court. According to him, the whole proceedings are a mala fide exercise of power, as it was impossible for the 1st respondent to have been present for checking the vehicle at Kolathur inasmuch as he was deputed on duty at some other place. 4.1 The second submission advanced by the learned Counsel for the petitioner is that the security deposit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required by the provisions of this Act or the rules made there under; or (d) has submitted an untrue or incorrect return; or (e) has made any bogus claim of input tax credit, special rebate or refund; or (f) has continued the business during the period of suspension of registration; or (g) has failed to return the unused statutory Forms and Declarations under this Act after the cancellation or suspension of the registration; or (h) has not stopped any vehicle or vessel when required to do so; or (i) has failed to comply with all or any of the terms of any notice or summons issued to him by or under the provisions of this Act or the rules made there under; or (j) has acted in contravention of any of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty under sub-section (1) shall be on such person. (3) No order under sub-section (1) or (2) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter." 6.1 From a perusal of clause (h) of Sub-section (1) of Section 67, it would be evident that if the vehicle had been asked to be stopped, but it has not stopped, it would constitute an offence for which twice the amount tax is to be levied as a penalty under Sub-section (2) of Section 67. The Explanation to Sub-section (2) of Section 67 provides the burden of proving that any person is not liable to the penalty under Sub-section (1) shall be on such person. 7. The Assessing Authority, after considering the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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