COMMISSIONER, TRADE TAX Vs. ARIHANT TRADERS

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of the Tribunal dated February 6, 1999 relating to the assessment year, 1996 -97, by which the Tribunal has confirmed the order of the first appellate authority deleting the penalty under Section 13A(4) of the Act.

(2.) BRIEF facts of the case are that on the inspection of the vehicle loaded with 211 bags supari by the Trade Tax Officer (SIB), Jhansi on March 14, 1997 bill No. 26, dated March 12, 1997, builty No. 142, dated March 12, 1997 of Shriram Transport Corporation, Lalitpur and letter dated March 12, 1997 was available. Detention notice No. 275 dated March 13, 1997 was issued. Dealer was asked to appear along with the books of account. It appears that adjournments were sought and books of account were not produced, as a result of which goods were seized and the security was demanded. Goods were subsequently released. In pursuance of the seizure order, penalty notice under 13A(3) of the Act was issued. Dealer appeared along with the books of account and had shown the entry of bill No. 26, dated March 12, 1997 in its books of account. The assessing authority, however, levied the penalty on the ground that prior to bill No. 26, dated March 12, 1997, dealer had issued bill Nos. 32, 83, 34 and 164, dated February 8, 1997. The assessing authority was of the view that the dealer had issued the bills with irregular serial numbers. Being aggrieved by the penalty order, dealer filed an appeal before the Deputy Commissioner (Appeals), Jhansi. The Deputy Commissioner (Appeals), Jhansi, allowed the appeal and set aside the penalty order on the ground that the entry of the bill was duly found entered in the books of account. Order of the first appellate authority has been upheld by the Tribunal.

(3.) LEARNED Standing Counsel submitted that the dealer could not produce the books of account before the Trade Tax Officer (SIB) and its bills were found issued with irregular serial numbers and, therefore, penalty has rightly been levied.