Sales Tax – Penalty can not be cancelled just because same been levied against the owner of the vehicle and not against the person in-charge of the vehicle

ACTO Vs. Romesh Power Products P. Ltd. (Supreme Court)- If one reads sub-section (5) of Section 78 in its entirely with Rule 53 of the 1995 Rules, it is clear that penalty was liable to be imposed for importation of any taxable goods for sale without furnishing a declaration in Form ST 18-A completely filled in all respects. The duty to fill and furnish the said form is imposed on the purchasing dealer. Therefore, Section 78(5) as it stood prior to 22.3.2002 imposed penalty if possession or movement of goods took place inter alia in breach of Section 78(2)(a) on “the person in chargeR...