COMMISSIONER, COMMERCIAL TAX Vs. KALINDI MEDICARE PVT. LTD.

JUDGEMENT

(1.) The firm is a registered firm at Vikasnagar, Dehradun dealing in medicine and medical related products. On 04.11.2012 at the check post Kulhal, the officer-in-charge intercepted the vehicle no. HP17B 7175. After checking, he found that Form No. 16 was empty and was not properly filled, and some additional products were also being carried, apart from the declared goods in Form 16.

(2.) A notice was served upon the driver of the vehicle/assessee. A reply was furnished. A seizure order was passed and the goods were seized and later on the same was released after security deposit of Rs.41,382/- upon the estimated cost of the goods of Rs.3,03,470/-. An application was filed before the Deputy Commissioner (Vigilance) Tax, who rejected the same and directed to deposit the security to the tune of three times of prevailing tax rates.

(3.) Aggrieved by the same, the assessee preferred an appeal before the Joint Commissioner (Appeals). The authority, while considering the contentions, allowed the appeal on 04.05.2015 and set aside the penalty that was imposed on the assessee. Aggrieved by the same, a second appeal was preferred before the Tribunal, which dismissed the same on 24.07.2015. Hence, the present revision by the State.