Karnataka High Court
M/S Nehal Transport Co vs State Of Karnataka on 9 July, 2010
Bench: N.Kumar, B.V.Nagarathna
IN THE HIGH COURT OF KARNATAKA AT' .
Dated this the 9"' day oE'Juiy. L. PREsENT THE HON'BLE MR..JU_sTIC'E,_N THE HON'BLE MRS.' .JUS'l'I€E _B.' 'V, NAGARA'rHNA s.'r.R.uP." Ne-. "1_53';;:' .
BETWEEN: " ' V'
M/S. Nehai
Buncier 1' »
Mangalom _
Represented by
Mr. Prakash }{umar'< ...PetiU.oner
.. 's13,_y;sri' ~:L_<.'I»-:1-:s1~m-a. Advocate] V of'_K:1f£1a't3gka.
By .i1'S'_ Sectrétsgry. ' V .
Finance Depar';.m'ent _Viciha'-;«1a f:}_-zjtxdha Bangaiosfe ...Resp0ndent.
[By Sri T K Vedanlurthy. HCGP) 'V "i"-.¢:jeV(";1eci:";fi V' * '.,;J i§1it'.1'C€}3fE'd by the Joint Conm1issioner 01' C<)z11;)_iC1'oi.;2.'1l.Taggcs (Int). West Zone. Manga1()1'e. The \=e11i(:Ie xvzzsg,' .g_4i11cVi«, d()cun1en1.s were dcnlaxldeci. The ci1'i'vc-1* .cm.:11d_.no'1* 'i_1*11n*:'c:§dia'ceI\r T u Imrognize the Joint, C()l11§]1iSSiOf}('.1'.131? ..'1'a.x"
not, produce the documents. V»Fi:§*;)_1f(>citA~.:V'(:{~:__ci aflér' cor1t.ac:1}ing the ilanspori. ' M'a1'.1gai§0re. The si;atements of driver "=.a(e;fc":~ taken. The documents Pr€§1t;5§d ;1'1"}E¥!'E?&1f'1(:Tl', 21 Show Cause RN95-_§m8 {hat mt"
goods ihrough the check post withoziix ~'prod1,1Cing and getting the (iooumezgirs vr:ri'£"i'eo of issuing signais to stop the vohi(t;Ie'2111d h'e:1céV1}1o' documents fur11ished~ are liable to be
3. A ' {rz1nspo1't.c:1" filod detailecl objections to the said '~.<sI1ow T101106. E~I<)\vc:ver. by order dated 24.09.2003. the " obj.c:cji;--i(J1'1s were c)\:'e1=1'L.1EecI and it was held that. the i.1'a11spor1.or hgici Com1'avenecl Section 28-N2) and 28vA{3) of the Kamataka g/o (J:
jL1dg"ment' of the .\/E;-tdhya Pradesh High Court. in 01' INDOREKOLPLAPUR ROADLINES Vs. _ ---
COMMISSIONER OF SALES TAX 1994 STC (Vol 95] 141.
5. Per Contret. the C\()t.1h;s'é:E.u:;th};)eg:ii:'i1'1g for the Revemte sttbmitted is an obiigation cast on the t,:'a1'1:§po1'te1"t:(1.t;C})()t';t:.V §'1"'1.'&L<jat.' post. obtain seal of the said ztlt. Atlie and also hand Over copy said check post. When ac1r1'1it4t5.'-:§dI.y_ t.11eV'£s;1id 5:?-t»a't;t:._:t'G----1fy' obligation is not complied with, the Order i.1npt.)sifig;Z {")"Ei1'1L'-1Ii:y'.,4(i?€ti1l1()i. be found fault With.
"I"he fzimts are not in dispute. The l0rr_v c:a'1'1yi:1g the i'C-'.§":1'f'~'M£ttig£i'l()I'€ eamd its dt'.Sti11£1'L'i()H was Mumbai. En the 11()r~.-B211 _r:.0'LtrS'e. it ought. to I'12;1\-te passeci tfhrough the first' check K at vvfflttkkzi. Admit't.ec.tl_v. it did not pa1.~3s l.hl'OLIgh the said (_I}'i€;T§.T]r:{" post. Section 28-!-\ cleats with est.abIisl"1.mer1t of check u pests or bar1'1'e1' and ins;.)e('7i',io1'1 of goods wl'1iIe in t'.rzmsit". Sub-- L/_.
QR hr"t3pQrtZ'c-d in _ z ()!}'1.<2r c(,)py will'! ierrm'r1a{:z'or'I Of n'1ovemer1I' ('1_;"f l"r"i-£!"'., goocis "
7. I1. is 1101. in dispute from the s\y(;:-'-iiisitglftisiilciil.i by the d1'iVt'.l' ihai in the vehicle. i also 1.1'a1\.-wzlling, who is his sul3_--astie1i'i;§"A vi'i--<3 1'elativ<é at Pdksiiikere. S0 is go via i3ajpe--Ki:inigoIe~Pz'11<sh!iiészijcr E'.1*ave11ing t1}i;:'oug.h AL Pakshikere.
Abdul Rahn'1e1;i '11iS:I'_i'€f1'«:3;i,i..'::':€* 5;1~Iid:.~:U1.l.1.5\:V.i}'iQy joined I.\i.H. 17 21! I*£a1Iey211iga1C'?'i:V1.1121: ii. is not. the 1'0L1i.e origiiiefiliyiiiteliiifip' Mumbai. In the original route, ilviiegz L5]'1V()E:.iV1(§:?:i'%i'i?C.'vP'El%i§§#dhfjhi'O1.1gh the first check post at. ]\/Iukka a1'i"ci, "1;11cI12_ if£1ey'..--"Vs11c)LzId l'1£1\'t? complied with the n1aV_iit}i.a'gQ1.yV_1'equi'i'e:'i.3.en'[ of sub--(:1e1L1se (d) of sL:b--se(:t:ion 2 of 'S§€cELi0I':v._28{A. ()'i'7._E'11€ Act. ii. K-VRS not clone. '1'hc1'ef()1'e thmc is w5irA)lé1£i(;:1'1 '()f'7_i.~h sI'21tui.<..):'y pmv1'si(m.
In the case 1'ei'errecI 1.0 by the learned Counsei for i.hé'2{sscssee, it has becil held {hat 0I'}(",(.' it is i'()u1'1d ihai. goods Q/..
carried on a truck are :€1C?(I',()I11pE1I1i(;'.d by a}} the d()oL1iii§i1':1;$ as are required under iaw. no occasion proceediiiggs for peiialiy wouid arise. M(?1'e1y i,I;ii(:.1g i» had taken 3 diI'i'"erei1t i'oi.1ie_ this xv'oiiid for taking aCt.io1'i undei' Sec!"ioi1.4_29«CC o"f the Ge1'1ei"211 Sales Tax ACL. 2958. hi the said Section we do ctontained in c}aL1.$e {Ci}. 'I'1i.e1*<-3 is to stop at U16 check posfi. seal of the oi'E'i<:er i11cha1"ge ahd _ii'a_1"1.d'"o\re'i"-fir)xhiin 21 'copy contenipiated in cia1,1s<~.¥;{d]._ T1iéi"i:fc)_i*e..i:11e_é'c1idjiidginerit 11215 no application.
9. 'V _ 11, not 3 v'i'11€I'€;'. case of taking a diiiererii; route. It iis ii ifzifie of~.jg1\Ioic1i11g 1'1"1t: c.:i1(:».(':I< 1:30:-;.t in a Naitional Highway. whieii -,i.$~...ii1é~,o~1'igi1'1211 route 1i11"oL.1gh whici*: the 1o1'i'y was eXp.¢(:ie_d ~to §;2iss t:h1'oug11. In those o1'1"cL.1nist.anc.es, it Caimot. be said i:ii{_J.'i the aL11.h()1"ii:'cs C()!'I}1T1i1'.1'{.'d any illegality in hoiding " .__1f}"LE11:ifi,11.(3I'€ is violaiion of the a{'c)1*es2.1id staE.L1iory provision and V phat'. the t.1*ai1spo1'{.e1' is iiable to pay the pe11e1i't.y. We do not Find \/ii 9 any :T11er1'a in this petiiion. Accordingly, it is reje¢£edf"--@'t--VV§he stage of admission. 3 " V
10. The 1(;*a1":1ec§ G()x»'e1"11:1'1ei'1L 2'"-.'_(:'1"\»"-::.}V(".'¢;I"'C'._ fike E'11€I"I10()f'E1p})€E?x1'aI'1(I€ uri§11i>r;1__ 1':2.1z;1" . _ .' V %%%%%%?%4mDGE ' ZTUDGE