COMMISSIONER OF SALES TAX Vs. STERLING MACHINE TOOLS

JUDGEMENT

(1.) This is a revision by the Commissioner of Sales Tax. The Sales Tax Officer, Mobile Squad, on 12th December, 1980, checked truck No. UPI 3468 and found that it was carrying 32 engines, 32 pumps and two couplings. The goods receipt was issued by the transport company, Southern Eastern Railway. The, way-bill in which the details of the goods were mentioned, was supposed to be of 12th December, 1980, but the date in the bills and the receipt read as 16th December, 1980. The Sales Tax Officer, in-charge of the squad, brought the truck back to the premises of the dealer and handed it over to the custody of the watchman. The stock register was signed and the goods found in the truck were found to have been entered in the account books under the date 12th December, 1980.

(2.) The Sales Tax Officer, S. I. B., being of the opinion that it was a case where a penalty was likely to be imposed under Section 15-A(o), directed the assessee to deposit an amount of Rs. 28,560 for the release of the goods. This order was made by the Sales Tax Officer, S.I.B., under Section 13-A(6) of the U.P. Sales Tax Act.

(3.) The assessee being aggrieved by the amount, filed an appeal. The Assistant Commissioner (Judicial) reduced the amount of security to Rs. 10,000.