KAMAL OIL MILL Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) HEARD learned Counsel for the revisionist Shri Alok Kumar, and learned Counsel for the State.

(2.) THE present revision has been filed by the assessee against an order of the Tribunal dated January 22, 2004 passed under Section 10 of the U.P. Trade Tax Act, 1948 by which the Tribunal has confirmed the order of the first appellate authority dated August 1, 2000 and has maintained the imposition of penalty for a sum of Rs. 38,250 under Section 15A(1)(o) of the U.P. Trade Tax Act for the transaction of assessment year 1998 -99.

(3.) THE assessee, Kamal Oil Mills contends that they purchased soya refined oil from Neel Kamal Trading Company on February 20, 1999 by giving an advance. The other facts are that soya bean oil was imported from Indore and was going towards destination Kanpur. The story of the assessee is that he purchased soyabean oil from one trader Neel Kamal Trading Company. While the goods were in transit, the goods were intercepted on February 24, 1999. They were detained at Jhansi. At the time when the goods were detained, not a single paper was found to be accompanied with the goods. The driver of the truck gave a statement that while the driver was eating his food at the roadside hotel, the papers had been lost. The other admitted fact which also emerges from the record is that at the time when the goods were detained on February 24, 1999, the goods were not accompanied with 'form XXXI'. It is also admitted by the assessee that subsequently, 'form XXXI' was issued on February 27, 1999 and it was produced before the authority on March 17, 1999 along with other papers.