Ms Saahra Roadlines v. State Of Tripura And 2 ORS
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@ "77.Penaltypayablebythetransporters: (1) If the Commissioner is satisfied that any transporter has delivered taxable goods to any person without obtaining from the dealer, copy of the valid permit or has concealed the actual particulars of the consignment transported by him, the Commissioner may direct that such transporter shallpay,inadditiontotax,bywayofpenalty,asumwhich may extend to one hundred and fifty percent of the tax involved. (2) No order under subsection (1) shall be made unless the transporter has been heard or has been given reasonable opportunityofbeingheard." : "
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" B8CB7C @ "17. Registration of Transporters Carriers or TransportingAgent: *************. (8)Notaxablegoodsshallbedeliveredbythetransporter,carrier ortransportingagentunlesstherequirementslaiddowninRule 48and51havebeencompliedwith.
(9)Nodeliveryoftaxablegoodsshallbegivenbythetransporter without obtaining a copy of permit in FormXXIV signed by the SuperintendentofTaxes/InspectorofTaxes. ******************." 9
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# :8:7 @ "48. A registered dealer shall, before taking delivery of or transporting from any place specified in Rule 47, any consignmentoftaxablegoodsexceedingthequantitiesspecified inthesaidruleanddispatchedfromanyplaceoutsideTripura, produced for countersignature before the Superintendent or Inspector the railway receipt, bill of lading or other document required for the purpose of obtaining delivery of such consignmentfromthecarrier.Heshallsimultaneouslymakeover to the Superintendent of Taxes a written declaration in Form XXIVintriplicatedulysigned. 49.
(1) Every declaration to be given under clause (a) of sub section (2) of section 67 of the Act shall contain a correct and complete accounts of the goods carried by the transporter and shallbeinFormXXVintriplicateanddulysignedbyhim. (2) The Officerincharge, of the checkpost or the barrier on being satisfied about the correctness of the statements made and particulars contained in the declaration in formXXV, shall sealitwithhisofficialsealandgiveapermit.Theduplicateand triplicatecopiesofFormXXVshallthereuponbereturnedtothe Transporterandtheoriginalcopyshallberetainedbytheofficer incharge and the same shall be forwarded to the concerned SuperintendentofTaxesaftertheendofeverymonth.
in respect of only so much of the consignments to which the permitrelates. (3) Registered transporter, carriers or transporting agent under Subrule(1)ofRule17,shallobtaintheFormXXV,subjecttothe provisions of Rule 50, from the concerned Superintendent of Taxes on payment of such price as may be notified by the Commissioner. The form shall be in triplicate and serially numbered and account shall be maintained in the Office of the SuperintendentofTaxesinaregister.Noform,otherthanForm XXV supplied from the Office of the Superintendent of Taxes, shall be entertained. Registered transporter shall submit triplicatecopyofFormXXVtotheconcernedSuperintendentof Taxesatthetimeofobtainingfurthersupplyofthesaidform.
ProvidedthatthetransportermaybesuppliedwiththeFormXXV in case the Superintendent of Taxes is satisfied that due to reasons beyond control of the transporter it is not able to produce the triplicate copy of Form XXV taken earlier and the transporter has submitted an undertaking to produce such triplicatecopywithintwomonths. (4)IftheSuperintendentofTaxesconsidersitnecessarysoto do,hemayspecifytheperiodontheFormXXVsoissuedbyhim, forwhichitwillbevalid. (5)IfanyFormXXVobtainedbyaregisteredtransporterunder subrule(3)islostordestroyedorstolen,itshouldimmediately report the fact of such loss, destruction or theft to the SuperintendentofTaxesconcerned.
(6)Whentheregistrationcertificateofatransporteriscancelled/ suspended, such transporter shall forthwith surrender to the concerned Superintendent of Taxes, all unused Form XXV remaininginstockwithitandtheconcernedSuperintendentof Taxes shall thereupon cancel and mutilate such form so surrendered."
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