M. P. CHANDRAKANTARAJ URS, J. - This revision petition under section 22 of the Karnataka Sales Tax Act, 1957, is directed against the order dated December 27, 1987, passed by the Deputy Commissioner, Commercial Taxes (Appeals), Belgaum, as at annexure D and the order of the Karnataka Appellate Tribunal, Bangalore, dated August 29, 1989, in Sales Tax Appeal No. 253 of 1988.

2. The facts relating to the impugned orders may be stated briefly and they are as follows : The appellant is a registered dealer under the Karnataka Sales Tax Act (hereinafter referred to as "the Act"). He was transporting the goods within Belgaum city limits in a delivery vehicle and when the same was checked by intercepting the vehicle the appellant produced form No. 39 which was required to be carried in the vehicle transporting the goods in accordance with the requirement of sub-section (2) of section 28-A of the Act and which was incomplete in material details inasmuch as it did not contain the specifications which was required to be filed up as well as the date on the form, which a delivery note should necessarily have. The only endorsement in column 3 of form 39 was to the effect "as per register