COMMISSIONER, TRADE TAX Vs. NOOR MOHAMMAD

JUDGEMENT

(1.) HEARD Sri K.M. Sahai, learned Standing Counsel and Sri M.M. Rai, learned Counsel for the opposite party. With the consent of both the parties, present revision is being disposed of. Present revision is directed against the order of the Tribunal dated May 20, 2004 for the assessment year 1984 -85.

(2.) THE opposite party had obtained a transit pass No. 1004 dated September 27,1984 contemplated under Section 28B read with Rule 87 of the Rules in respect of the vanaspati ghee. On the basis of the information that the said transit pass had not been surrendered at the exit check -post, the proceedings under Section 15A(1)(q) had been initiated by the Sales Tax Officer, Check -post Shree Nagar, Hamirpur. Since no one appeared, an ex parte order was passed by the authority concerned and levied the penalty at Rs. 63,688. The opposite party filed appeal. The appeal was allowed and the matter was remanded back to the assessing officer for the examination of the case afresh and for passing the order after giving the opportunity of hearing. In pursuance thereof notices were issued to the opposite party but opposite party did not appear before the assessing authority which led into another ex parte penalty order dated May 5, 1993.

(3.) THE learned Standing Counsel submitted that form F is not a sufficient evidence to establish that the goods had gone outside the State of U.P. and had not been sold inside the State of U.P. He submitted that form F was not produced before the assessing authority and inasmuch as before admitting form F the appellate authority had not given the opportunity to the assessing authority as required under Section 12B of the Act. He further submitted that the genuineness of from F had not been examined and therefore, the order of the first appellate authority as well as the order of the Tribunal are not sustainable.