COMMISSIONER Vs. GURMEET SINGH

JUDGEMENT

(1.) Forty-five generators of Birla Ymaha Ltd. were transported from Paonta Sahib in the State of Himachal Pradesh allegedly to Bangalore in the State of Karnataka through a vehicle, bearing Registration No. HP-N 2098 on 16.07.2000. On its journey commencing from Paonta Sahib, the truck carrying the generators to Bangalore had to pass over the territory of the State of Uttar Pradesh. It is, therefore, that the aforesaid truck obtained a transit pass from the entry check-post at Kulhal, Dehradun for exit check-post at T.P. Nagar (Ghaziabad). At the entry check-post Form No. 34 was handed over to the driver of the aforesaid truck, which he ought to have got vacated at the exit point.

(2.) Since Form No. 34 delivered to the driver of the aforesaid vehicle, was not got vacated at the exit point, a notice under Section 15(A)(1)(q) of the Uttar Pradesh Trade Tax Act, 1948 (hereinafter referred to as the ?1948 Act') was issued by the Assessing Officer to the respondent. The Assessing Officer assessed the value of the goods at Rs. 8 laks and since the factual position depicted in the notice was not controverted, he imposed a fine of Rs. 3,20,000/- by an order dated 13.10.2000

(3.) The respondent assailed the order passed by the Assessing Officer dated 13.10.2000 before the Appellate Authority. The respondent produced evidence, depicting that the generators brought into the State of Uttar Pradesh through the vehicle, bearing Registration No. HP-N 2098, had exited from the State of Uttar Pradesh and had factually been sold in the State of Delhi. Accepting the aforesaid evidence produced by the respondent before the Deputy Commissioner (Appeals), the Appellate Authority accepted the appeal preferred by the respondent vide an order dated 09.05.2002.