HC upheld VAT evasion penalty on consignee and deleted penalty on consigner as he wasn't owner of

CST & VAT: Kerala VAT : Where Intelligence Officer acting under section 47(2) of Kerala VAT Act detained a excavator while being transported on a lorry and thereafter Adjudicating Authority imposed penalty under section 47(6) both on consignor and consignee of excavator, penalty could be imposed only on owner of goods and since consignee was owner of excavator, penalty must be sustained on him