RAJESWARI. M Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is aggrieved with Annexure D order, confirming the assessment made against the petitioner for goods transported under Section 48(3) and a penalty imposed under Section 67 of the Kerala Value Added Tax Act, 2003. The petitioner is the owner of a vehicle bearing No. TN28AA/6796, which carried 550 boxes of tiles from Gujarat with destination to Mahe in Puthucherry to a dealer by name M/s. Asian Trade Centre. On 25.04.2009 at Entry Check Post at Bangra Manjeshwar, the driver obtained a transit pass which was not surrendered in New Mahe, the Exit Chek Post. This raises a presumption under Section 48(2) and the tax liability as also the penalty if any, imposed, is the joint and several liability of the owner or consignor of goods or the owner or driver or person in charge of the vehicle. The petitioner being the owner of the vehicle was proceeded against along with the others. An order was passed assessing the tax under Section 48(3) as also a penalty imposed under Section 67 at the maximum of twice the tax amount sought to be evaded.

(2.) The questions of law raised essentially are (i) whether the service of notice alone would be sufficient compliance of principles of natural justice and (ii) whether the absence of C Form alone can result in a finding of the goods having been delivered and the transporter being not responsible for production of C Form.

(3.) Definitely principles of natural justice enjoins affording a reasonable opportunity for hearing; to facilitate which a notice is issued. But when the notice was served and the transporter having entered appearance then failed to turn up, there can be no claim raised of a reasonable opportunity of hearing having not been afforded. The Tribunal has looked into the records and found the facts as mentioned above.