made aware
of the railways' claim on account of penalty for overloading prior to the delivery of
the relevant consignment. If Section ... endorsee aware of the imposition of the penalty.
The railways' right to impose the penalty for overloading under Section
leased out to
3
him between any leg of its journey penalty for overloading will be imposed as per Para
15.0.
15.0 Overloading :
15.1 weight ... over loaded compartment will attract penalty as mentioned
below.
15.5 Tolerances provided for as also penalty for overloading of entire consignment in 4 Tonne
Railways Act, 1989 and the entitlement of the Railways to
recover penalty towards overloading, after the delivery of goods.
4. The petitioner-company is engaged ... consignment and to not release it till such time that the
overloading penalty is recovered from them. Section 78 confers the powers
of the Railways
remark as under:
"Penalty is there except overload penalty which is in normal course
of business and hence not reported".
The AO vide ... also rejected this contention of the assessee that the overloading penalty
cannot be equated with the penalty for infringement of law or otherwise
from the above
expenses, the following expenses were also disallowable, viz. overloading
penalty, capital expenditure, construction of office building but debited to profit &
loss ... expenses as per cash flow statement of Rs.12,05,300,
overloading penalty of Rs.17,105 and capital expenditure, repairs to buildings
such information, some rakes are
weighed enroute and bills for overloading penalty charges are given to the
customers on the basis of the second weighment ... such information, some rakes are weighed
enroute and bills for overloading penalty
charges are given to the customers. It logically
subject to satisfactory performance by the
lease holder, without any penalty for overloading or violation of any
W.P. (C) 7289/2010 & batch Page ... freight rate subject
to satisfactory performance by the leaseholder, without any penalty for
overloading or violation of any provision of the contract."
Background Facts
single Bench held:
"The railways' right to impose the penalty for overloading under
Section 73 of the Act is subject to the right ... thereof to conditions of carriage, the power to charge for freight,
penalty for overloading and the exigencies attendant to the carriage of goods
driver/owner/accompanier of the vehicle
to opt for payment of penalties specified instantaneously for
release of vehicle as an interim measure instead of seizing ... that
whenever there is an allegation of overload, the vehicle has to be
released by collecting overload penalty @ 1000/- for each excess
tonne. Learned counsel
reweigh the goods en-route under Section 78 and Impose penalty for overloading on the consignee/endorsee under Section 73 , Mr. Sharma has also relied ... powers under Section 73 of the said Act can impose penalty in case of overloading of wagon is also not disputable
