JAIRAM GRANITE INDUSTRIES Vs. THE STATE OF KARNATAKA THROUGH PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA AND THE COMMERCIAL TAX OFFICER SALES TAX CHECK POST

JUDGEMENT

(1.) A check post officer stationed at the border of Karnataka and Maharashtra found the goods owned by the petitioner - assessee - dealer transported without being accompanied with commensurate original documents.

(2.) A xerox copy of the original document produced the next day did not convince the officer for permitting the goods to pass through. As a follow up action, the goods which had been checked on 31.03.2004, had been detained and though it appears subsequently the dealer produced the original document on 09.04.2004, the officer, nevertheless, passed an order under Section 28 -A[4] of the Karnataka Sales Tax Act, 1957 [for short the Act'] levying penalty at three times value of the goods as per his order dated 11.04.2004 and it appears the goods, in fact, were released in favour of the petitioner - dealer the next day.

(3.) THIS contention did not find favour with the appellate authority. The appellate authority by its order dated 27.10.2005 [copy at Annexure -D] held that the original authority had given an opportunity and levy of penalty being justified in terms of the statutory provisions, dismissed the appeal.