V V AGENCIES Vs. STATE OF KERALA

JUDGEMENT

(1.) The subject of this Tax Revision Case is the levy of penalty under S.29A of the Kerala General Sales tax Act, 1963 (for short 'the Act').

(2.) The petitioner is a partnership firm dealing in purchase and sale of soaps and soap products manufactured by Tata Oil Mills Ltd. It is a registered dealer on the files of the Sales Tax Officer, Alathur. By Annexure-B proceeding of the Sales Tax Officer, II Circle, Palakkad security deposit of Rs. 3,837/- was realised from the petitioner as penalty for attempting to evade payment of tax under S.29A of the Act. The case of the respondent is that the petitioner had transported the goods covered by the sale bills Nos. 810 and 811 dt. 7.12.1990 to Trichur and the vehicle was intercepted by the Sales Tax Inspector II Circle, Palakkad on suspected evasion of tax. It was after the enquiry conducted under S.29A (4) the Additional Sales Tax Officer, H Circle, Palakkad imposed the said penalty. As against the levy of penalty under S.29A(4) the petitioner filed an appeal before the Appellate Assistant Commissioner of Agrl. Income Tax, Palakkad, but in vain. Thereafter, the petitioner filed a further appeal before the Sales tax Appellate Tribunal. The Appellate Tribunal by order dt. 24.8.1995 confirmed the levy of penalty and dismissed the appeal. It is against the said order the present Tax Revision case has been filed under S.41 of the Act.

(3.) Heard learned counsel appearing for the petitioner and also the Government Pleader who appeared on receiving notice.