2024-VIL-265-JHR
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VAT High Court Cases

Jharkhand Value Added Tax Act, 2005 – Transportation of goods without valid Road Permit in Form JVAT-504B – Levy of penalty on the presumption of attempt of evasion of tax on non-production of Road Permit in Form JVAT-504B - Interpretation of Statute – HELD - This is general rule of interpretation that wherever “comma” appears that would imply a break in the provision which shall be construed in this case as providing alternative penalty for the breach of the provisions under section 3(a) of the JVAT Act – The Legislative intention of sub-section (6) of section 72 of the JVAT Act is clear and unambiguous, the alternative penalty of Rs.5000/- is not intended to vest a general power in the officer authorized to impose penalty equal to three times of the tax leviable on goods, even though the goods in movement is not taxable in Jharkhand. If such an interpretation is given to the provisions under sub-section (6) of section 72 that shall amount to conferring arbitrary powers on the officer empowered who can misuse this power in any or every case. The alternative penalty of Rs.5000/- provided under sub-section (6) of section 72 shall be imposed for committing breach under clause (a) sub-section (3) in cases where the goods in transportation is not liable to be taxed in Jharkhand - Respondents drawn an inference as to evasion of tax on mere non-production of Road Permit in Form JVAT-504B and approved demand of three times the tax leviable on such goods. While drawing such inference, the statutory Authorities clearly ignored the provisions under sub-section (6) of section 72 of the JVAT Act that there is an alternative amount of tax which can be imposed by way of penalty for violation of clause (a) of sub-section (3) of section 72 if the goods in movement are not taxable in Jharkhand – the appellate order and the demand notice are set aside and the petitioner shall be saddled with the penalty of Rs.5000/- and the balance amount of penalty deposited by it shall be refunded – writ petition is allowed
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