SAMRAT GRANITE P LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) SRI N. Nagaraju, learned Counsel appearing for the petitioner, seeks permission to withdraw the prayer (a) made in writ petition regarding striking down rule 157 (1) (a) of the Karnataka value Added Tax Rules, 2005, as void and unconstitutional. Permission is granted. Hence, the matter is heard on other prayers.

(2.) BRIEF facts of. the case are that : the petitioner was transporting granite blocks pursuant to purchase under the Tax Invoice No. 016 dated February 24, 2006, accompanied by delivery note in Form VAT No. 515. Those documents are produced at annexures "a" and "b" to the writ petition respectively. The vehicle which was carrying the granite blocks was checked at a check-post. At the time of inspection, the driver of the lorry produced the aforesaid documents vide annexures "a" and "b" before the first respondent. The said fact is not in dispute.

(3.) ACCORDING to the first respondent, the delivery note which accompanied the goods, should have been in form VAT No. 505 and not in form VAT No. 515. In this view of the matter, a notice came to be issued to the petitioner under Section 53 (12) of Karnataka Value Added tax act, 2005 (hereinafter referred to as "the KVAT Act", for short ). The copy of the said notice is produced at annexure "c". As the goods of the petitioner were detained, the amount of penalty proposed in the said show cause notice amounting to Rs. 1,13,477 was paid by the petitioner on the very day of issuance of show cause notice. Obviously, this amount must have been paid by the petitioner with a view to get the goods released.