MC DOWELL Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Petitioner is challenging Exts.P1(a), P1(b), P1(c) and P1(d) and P5 and P6, which are orders passed under S.29A of the Kerala General Sales Tax Act and the consequent orders on the revision petitions filed by the petitioner.

(2.) Petitioner is a manufacturer and dealer in liquor and is an assessee on the file of the Commissioner (Assessment) Special Circle, Alleppey. In the year 1980-81 the petitioner obtained an order from the Board of Revenue, Trivandrum for purchase of 3 lakhs litres of spirit from M/s. Western Maharashtra Development Corporation, Ahmednagar,. which is a Maharashtra Government concern. Petitioner was given permits by the Assistant Excise Commissioner, Alleppey to import 30 consignments of spirit, each consignment of 10,000 litres, on or before 30-11-1980. Petitioner brought 1.60 lakhs litres of spirit by 16 consignments, before the validity period. But the Check Post officials detained the goods in four consignments even though the records which accompanied the consignments were all in conformity with the records of the 12 consignments allowed to be brought through the same Check Post. As the goods were urgently required by the petitioner for manufacture of liquor in the distillery at Cherthala, the petitioner got release of the goods in the four consignments on payment of security of Rs.1,320/- each as demanded by the Check Post officials.

(3.) Subsequently the 1st respondent called upon the petitioner to produce documents in support of the purchase relating to four consignments. Petitioner produced copy of sale bill sent by the selling firm for the goods brought in four lorries as also certificates and permit dated 23-10-1980 without which excisable goods like spirit could not be transferred. In spite of production of the documents by the petitioner, the 1st respondent by his orders dated 29-10-1982, 30-10-1982,20-11-1982 and 30-10-1982 imposed a penalty of Rs. 1,320/- each, making a total of Rs.5,280/-. The security amount paid by the petitioner was appropriated towards the penalty. The true copies of the above orders are produced as Exts.P1(a), P1(b), P1(c) and P1(d).