S VAYYAPURI Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) THIS order shall also govern disposal of connected Appeal No. 131 of 2004, as the points involved in both the appeals are identical and learned single Judge, has disposed of other appeal also on the strength of an order, passed by him on January 27, 2004 in identical writ petitions.

(2.) FACTUAL matrix are as under : Appellant No. 1 is a transporter and appellant No. 2 was the driver of a truck at the relevant point of time. 140 bags of supari (betel-nut) were loaded in the truck belonging to appellant No. 1 driven by appellant No. 2, at Chaliseri (Kerala), and despatched by owner of the goods M/s. Mustafa Traders, Chaliseri (Kerala) to be delivered to M/s. Fazil Enterprises, Indore.

(3.) ACCORDING to the appellants consignee has been working as commission agent of the consignor. The challan for commission sale, issued by Mustafa Traders dated May 29, 2002, shows that betel-nut new (supari) second quality, weighing 90 quintals was being transported in the said truck. The rate shown was Rs. 2,000 per quintal, total cost of goods was Rs. 1,80,000. A form of delivery note to be submitted before the Kerala authority, also shows the same quantity, same rate and the total value of the consignment. The said truck reached the check-post erected by commercial tax authority, Gavadi (Sendhawa) (M. P.) on June 1, 2002. The Check-post Officer asked the driver for necessary declaration and other documents pertaining to the goods transported. The said Check-post Officer found that the value of goods shown was much below the prevalent market rate. Thus, he initiated proceedings against him, as contemplated under Section 45-A of the Madhya Pradesh Commercial Tax Act, 1994 [section 45-A has been inserted with effect from March 15, 2000 vide M. P. Commercial Tax (Amendment) Act, 2000) (hereinafter shall be referred to as "the Act"]. Similar were the facts with regard to other case as goods were being carried in two separate trucks. Thus, two cases were initiated.