NARANJA PERAJ TRANSPORTS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THIS petition is filed seeking for the following prayers:

(2.) PETITIONER is registered transport contractor and commission agent and it undertakes transportation of goods from Mangalore to various destination in India. M/s. Gulmarg Agencies, Attavar, Mangalore, on September 7, 1995 booked 138 bags of areca nuts for transporting the same to Junagadh in the State of Gujarat. The consignor tendered all the valid documents including the bill of sale, delivery note in form 39, etc., at the time of booking. The petitioner dispatched the said areca nuts in a goods vehicle bearing registration No. KA.19/6849 on September 7,1995 itself along with another consignment of 50 bundles of coir yarn with the requisite documents. The vehicle was checked on September 8, 1995 at about 7.00 a.m. by the fifth respondent. The driver -in -charge of the vehicle tendered duplicate copy of delivery note and also the sale bill. The fifth respondent rejected them and issued show cause notice under Section 28A(4) of the Karnataka Sales Tax Act, 1957. He proposed to levy penalty of Rs. 58,125. The proposed penalty was confirmed by the fifth respondent in terms of an order dated September 12, 1995 as at annexure 'A'.

(3.) IN the light of the order of the Tribunal, petitioner made a letter to fourth and fifth respondents to release ten bags of supari in terms of representation dated April 30, 1998 as at annexure C. An endorsement has been issued in terms of annexure D. Subsequent representation was made in terms of annexure E. In the absence of any relief, petitioner is before me.