COMMISSIONER Vs. BHARTI DAIRY FARM

JUDGEMENT

(1.) Vehicle bearing Registration No. UA-07/0560 was detained on 14.8.2006 from Raj Palace, Malakpur Octroi Post between Roorkee and Haridwar. The aforesaid vehicle was allegedly found loaded with skimmed milk powder. Transportation thereof was not permissible except after due authorization, which could be established on the basis of challan/transfer memo and other such like documents. Since no documents were produced by the respondent, the Assessing Officer imposed a penalty of Rs. 35,340/-.

(2.) Dissatisfied with the penalty order passed by the Assessing Officer dated 28.3.2007, the respondent preferred an appeal before the Joint Commissioner (Appeals)-I. Even before the first appellate authority, the respondent did not present any papers authenticating authorization of the transportation of the skimmed milk powder. Accordingly, the appeal preferred by the respondent was dismissed by an order dated 30.8.2007.

(3.) The respondent assailed the order passed by the Assessing Officer dated 28.3.2007 and the Joint Commissioner (Appeals)-I dated 30.8.2007 before the Commercial Tax Tribunal, Uttarakhand, Dehradun. Before the Commercial Tax Tribunal, Uttarakhand, Dehradun, the respondent produced certain documents, which were accepted by the appellate authority, whereupon the orders passed by the Assessing Officer, as well as, the first Appellate Authority were set aside by the Tribunal on 3.7.2009.