ASHISH TRADING COMPANY Vs. COMMISSIONER OF TRADE TAX

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 Tribunal dated March 18, 2000 relating to the assessment year 1997 -98.

(2.) THE applicant was a registered dealer and was carrying on the business of edible oil. The applicant had purchased one tanker of edible oil from M/s. Ashoka Oil Mill, Newai, district Jaipur against bill No. 3693 dated February 9, 1998 and was transporting the goods through tanker No. USV -9475. On February 10, 1998 at the check -post, Kargole, bill No. 3693, dated February 9, 1998, builty dated February 9, 1998 were produced. Admittedly, form XXXI was not submitted before the Check -post Officer. Vehicle was detained and show -cause notice was issued. In reply to the show -cause notice, it was submitted that the declaration form was left with the seller. The Check -post Officer, however, had passed the seizure order, appears to be on the same date and asked the applicant to deposit a sum of Rs. 30,525 towards security. In pursuance of the seizure order, penalty has been levied under Section 15A(1)(o) of the Act on the ground that the goods were imported without declaration form. First appeal filed by the applicant was dismissed. The applicant filed second appeal before the Tribunal, which has also been dismissed by the impugned order.

(3.) LEARNED Counsel for the applicant has produced the original copies of show -cause notice under Section 28A of the Act, reply dated February 10, 1998 and the seizure order dated February 10, 1998. He submitted that before the Check -post Officer, bill and builty were produced and it was told that the declaration form was left with the seller, therefore, it could not be produced. He submitted that no case of an attempt to evade the declaration of the goods at the check -post has been made out even at the time of seizure of the goods. He further submitted that while levying the penalty, no case of an attempt to evade the tax has been made out inasmuch as the representative of the applicant has voluntarily produced the bill and builty and since the declaration form was inadvertently left with the seller, same could not be produced immediately but was subsequently submitted before the Check -post Officer and, therefore, the levy of penalty was unjustified. Learned Standing Counsel relied upon the order of the Tribunal.