COMMISSIONER, COMMERCIAL TAX Vs. S/S ANKUR METALS

JUDGEMENT

(1.) HEARD Sri B.K. Pandey, learned Standing Counsel for the respondent and Sri M.M. Rai, learned counsel for the respondent.

(2.) SRI B.K. Pandey supports the orders passed by the Assessing Officer and the finding recorded therein.

(3.) SRI M.M. Rai submits that the penalty has been levied merely on the ground that coloumn no. 6 was blank. He submits that at the time when the goods were intercepted, it was found accompanied with all the relevant documents and the authorities concerned has not even doubted the correctness and genuineness of the documents found along with the goods. He submits that it was merely mistake committed by the selling dealer that coloumn no. 6 was not filled up. There was no intention to evade the payment of tax. The findings recorded by the Tribunal in this regard are findings of fact based on relevant materials . He submits that penalty cannot be imposed merely on the ground that Form -6 was left blank.