VINCO COLOUR AND CERAMICS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This petition is filed being aggrieved by the order passed by the Karnataka Appellate Tribunal, Bangalore in STA No. 358 of 2007 dated December 10, 2009, wherein the Tribunal has dismissed the appeal and confirmed the order dated May 8, 2007 passed in VAT. AP. 192/ 06-07 by the Joint Commissioner of Commercial Taxes (Appeals), Bangalore, wherein penalty of two times of duty was imposed for violation of section 53(2) of the Act. The case of the material facts leading up to this petition is as follows :

(2.) Being aggrieved by the said order, revision petition is filed contending that the violation was not intentional and the goods vehicle reached Bangalore in the midnight and wherefore, penalty may be reduced. He has referred to the provisions of section 53(12) (a) (i) and submitted that penalty cannot exceed one and half times duty payable.

(3.) The Learned Counsel appearing for the petitioner places his reliance on the judgment of Aishwarya Consolidated (Private) Limited, Bangalore v. Additional Commissioner of Commercial Taxes, Zone I, Bangalore,2010 27 VST 176, wherein it has been held that levy of penalty is justifiable only if cause shown for non-production of document is found to be not sufficient--where document produced subsequently, i.e., next day, was accepted and no finding recorded as to whether cause shown for non-production of document was sufficient or not and therefore, levy of penalty is not sustainable in law.