UNIK TRADERS KIRANA Vs. COMMERCIAL TAX OFFICER BANGALORE

JUDGEMENT

(1.) PETITIONER is a registered dealer in dry fruits and Kirana items under the provisions of the Karnataka Sales Tax Act, 1957 ('the act' for short ). He has been filing monthly and annual returns and paying taxes regularly. He got the stock transferred on 19. 9. 2002. The goods were dispatched in a motor transport vehicle and it was accompanied with all necessary documents. Delivery Note in Form- 39c was got printed by the petitioner on his own in terms of rule 23-B (1b) (b) of the Karnataka Sales Tax Rules, 1957 ('the rules' for short ). Petitioner got printed the said delivery note on a blue azure sheet. These goods were called at the check post on

(2.) 9. 2002. On examination of documents, respondent issued anotice under Section 28a (4) of the act proposing to levy penalty of rs. 1,65,600. 00. A reply was filed in terms of Annexure-C. Petitioner with these facts questioned the notice dated 20. 9. 2002 at Annexure-B. 2. Respondent entered appearance.

(3.) HEARD the learned Counsel for the parties and perused thematerial on record.