High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Shubh Karan Das Murari Lal - SALES/TRADE TAX REVISION No. 2648 of 2004  RD-AH 3359 (27 February 2007)
Court no. 22
Trade Tax Revision no. 2648 of 2004.
Trade Tax Revision no. 1226 of 2004.
Commissioner of Trade Tax, U. P. Lucknow. ... Revisionist.
S/S Shubh Karan Das Murari Lal, Basti. ... Opp. Party
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as the "Act") are directed against the order of Tribunal dated 25.05.2004 relating to the assessment years 1996-97 and 1997-98 respectively, by which, the Tribunal has deleted the penalty levied under Section 15-A(1) (o) of the Act.
On the basis of information received from the Check Post that the dealer had imported two consignments of H. D. P. E. Fabrics without Form 31, the declaration Form as contemplated under Section 28-A of the Act, penalty proceedings under Section 15-A (1) (o) of the Act were initiated. The dealer submitted that the goods were imported without the declaration Form under the bonafide belief that H. D. P. E. Fabrics were exempted from tax. However, necessary entries were shown in the books of account. The Assessing Authority levied the penalty with the view that H. D. P. E. Fabrics were taxable and the dealer should have imported against the declaration Form. The Tribunal by the impugned order, deleted the penalty on the ground that in Appeal no.197 of 2001 M/S Gaurav Traders, Gorakhpur versus C. S. T. and in various other cases, it has been held that H. D. P. E. Fabrics are exempted from tax, therefore, dealer was not required to import the goods against the declaration Form.
Heard learned Counsel for the parties.
I do not find any error in the order of the Tribunal. It was highly disputed whether the H. D. P. E. Fabrics were exempted from tax or liable to tax, in case, if under the bonafide belief that H. D. P. E. Fabrics were exempted from tax, goods were imported without the declaration Form after giving the voluntarily declaration at the Check Post, it cannot be said that there was any attempt to evade the tax. Necessary entries were found entered in the books of account. In view of the finding recorded by the Tribunal, no question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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