High Court of Judicature at Allahabad
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M/S Everest Building Products Ltd. v. Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 430 of 1996  RD-AH 804 (16 September 2004)
TRADE TAX REVISION NO.430 OF 1996
M/s Everest Building Products Ltd., Allahabad. ....Applicant
Commissioner of Trade Tax, U.P., Lucknow. ....Opp.Party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 25.11.1995 relating to the assessment year 1987-88.
Applicant was carrying on the business of cement sheets. Applicant had imported certain cement sheets from outside the State of U.P. It appears that Form-31 was not produced at the check post. However, after arrival of the goods, Form-34 was produced before the assessing authority for endorsement. Assessing authority levied the penalty on the ground that the driver had adopted the route in which there was no check post and on the ground that the good was received on 31.03.1987 while Form-31 was produced on 10.08.1987 for endorsement, levied a sum of Rs.16,000/- towards penalty under section 15-A (1) (o) of the Act. First appeal filed by the applicant was allowed in part and the penalty was reduced to Rs.5,300/-. Against the order of the first appellate authority applicant as well as Commissioner of Trade Tax filed appeals before the Tribunal. Tribunal rejected both the appeals.
Heard learned counsel for the parties.
In my opinion, order of the Tribunal can not be sustained. In the present case, admittedly, Trade Tax authorities had not checked the goods during the transit and goods was not seized. Applicant voluntarily submitted Form-31 relating to the goods and made a declaration. Therefore, it can not be said to be a case of attempt to evade the tax. In the absence of any case of an attempt to evade the penalty levied under section 15-A (1) (o) of the Act can not be sustained.
In the result, revision is allowed. Order of Tribunal is set aside and the penalty is quashed.
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