VINEET KOTHARI - (1.) THIS writ petition has been filed by the driver of tanker No.HR -55A -0854 on 10.9.2007 aggrieved by the impugned assessment/penalty order dtd.13.9.2007 passed by the Incharge, Check Post, Commercial Taxes Department, Mandar, Circle Sirohi. At the time of filing of the writ petition, show cause notice upon checking of the vehicle on 2.9.2007 was issued to the said driver - incharge of the vehicle and on apprehension that the goods were not tallying with the documents accompanying the goods, the said authority seized the goods and initiated the penalty proceedings under Section 76(6) of the Rajasthan VAT Act, 2003.
(2.) During the course of penalty proceedings from the statement of said Driver recorded by the said authority, he found that after the documents being sealed at the exit check -post at Mandar, Circle Sirohi, the driver was instructed to take further instruction s for delivery of the goods on mobile number 9837053447 and according to the further instructions, the goods were to be delivered to the person concerned. The said authority also got sample of high speed diesel in the quantity of 18000 ltrs. in the said vehicle, checked from the approved lab at Ahmedabad and it was found from the report that " the above product was failing of diesel. It is of inferior quality. It is mixed petroleum product and not diesel as per IS 1400:2000". The said authority therefore, passed the impugned order on 13.9.2007, which has been challenged subsequently by filing amendment application and copy of same is Annex.8 on record.
(3.) THE learned counsel for the petitioner, Mr. Dinesh Mehta urged that since the goods were coming from Delhi and going to Gandhidham within the State of Gujarat, the goods were only passing through the State of Rajasthan and after obtaining seal on these documents at exit Check -post at Mandar, Circle Sirohi, the said authority had no jurisdiction to initiate proceedings under Section 76(6) of the Act and consequently, the notice as well as the impugned order Annex.8 dtd.13.9.2007 deserve to be quashed in the present writ petition. He also submitted that there was breach of principles of natural justice as the case was adjourned on 11.9.2007 for assessee to appear on 13.9.2007 and on 13.9.2007 itself, the order could not have been passed.;