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TMI Blog2019 (7) TMI 2027X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Taxes Tribunal, Jharkhand, (hereinafter referred to as the 'Tribunal'), in Revision Petition No. DN 12 of 2017, whereby, the revision filed against the appellate order dated 01.03.2016, passed by the Joint Commissioner (Appeal) Commercial Taxes, Dhanbad, dismissing the appeal filed by the petitioner challenging the penalty imposed upon him, was dismissed by the Tribunal. 3. The facts of this case lie in a short compass. The petitioner who is the driver of a Truck No. HZ 29V-1123, was bringing a consignment of Canopy DG sets from Kolkata to Ranchi. He was having the required road permit in the form 'Sugam G', as prescribed under the Rules, which was issued on 11.01.2016, and was to be valid till 18.01.2016. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the value of consignment at Rs. 5,40,555/-, the amount of tax was fixed as 75,677.70/- and the amount of penalty was fixed three times the amount of tax, i.e., Rs. 2,27,033/-. 4. The petitioner challenged the aforesaid order dated 18.01.2016 before the Appellate Authority, i.e., Joint Commissioner (Appeal) Commercial Taxes, Dhanbad, by filing Appeal Case No. CK CP VAT-07 of 2015-16, and the Appellate Authority, by order dated 01.03.2016, dismissed the appeal filed by the petitioner, confirming the order of the imposition of penalty upon him. 5. Though the petitioner had not appeared before the Commercial Taxes Officer, but in his appeal, the petitioner had taken the ground that all the other particulars were duly filled-in in the road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the revision application of the petitioner, wrongly placed reliance upon the decision of the Hon'ble Supreme Court in Gulzag Industries Vs. Commercial Taxes Officer, reported in (2007) 7 SCC 269, for coming to the conclusion that in the said case it was held by the Hon'ble Apex Court that carrying the road permit with blank columns in material particulars indicated mens rea. Learned counsel submitted that the facts of the said case is not at all applicable to the facts of the present case, inasmuch as, in the said case the material particulars like quantity, weight and description of the goods being carried, as required to be filled by the consignee, were left blank, though the declaration form was signed by the consignee, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to be observed: 1. Each party must have notice that the hearing is to take place. 2. Each party must have a reasonable opportunity to be present at the hearing, together with his advisers and witnesses. 3. Each party must have the opportunity to be present throughout the hearing. 4. Each party must have a reasonable opportunity to present evidence and argument in support of his own case. 5. Each party must have a reasonable opportunity to test his opponent's case by cross-examining his witnesses, presenting rebutting evidence and addressing oral argument. 6. The hearing must, unless the contrary is expressly agreed, be the occasion on which the parties present the whole of their evidence and argument." Placing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 itself. By no stretch of imagination it could have taken more than one day to reach the entry point at Jharkhand, where the consignment was apprehended, which, as per the order passed by the Appellate Authority, was at a distance of only about 270 Kms. The interception was made after two days in the night of 13.01.2016. It is not the case of the petitioner that there was any breakdown in the vehicle, or there was any other unavoidable reason for this delay. Admittedly, the entry point was shown in the road permit as Behragora, but the truck was intercepted at another entry point at Chirkunda. The order of the Appellate Authority shows that there is difference in the amount shown in the tax invoice as also in the 'Sugam G'. Even i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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