M H NASIR Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Petitioner challenges Ext.P7. By Ext.P7, penalty under Section 47(6) of the KVAT Act of Rs.1,34,330/- was levied on the petitioner.

(2.) According to the petitioner, they procured a quantity of 20 tones of Ball tamarind from Virajpet. Case of the petitioner is that a consignment of Ball tamarind was transported by them from Virajpet to Kottayam, in a Truck bearing registration No.KL-58- 382. Ext.P1 is the forest pass issued by the Karnataka Forest Department. It is stated that on entry of the Truck with the goods into the State, the vehicle was detained at the Kootupuzha check post and estimating the value of the consignment, penalty of Rs.11,100/- was levied. Petitioner remitted penalty by Ext.P2.

(3.) Subsequently, when the Truck reached Feroke, it was again detained and Ext.P3 is the notice issued under Section 47(2) of W.P.(C).560/13 2 the KVAT Act. To the irregularities mentioned in Ext.P3, petitioner filed Ext.P4 reply. Thereupon, petitioner remitted the security demanded, the receipt of which is Ext.P5. Adjudication was conducted and finally penalty was once again levied by Ext.P7. It is challenging Ext.P7 the writ petition is filed.