High Court of Judicature at Allahabad
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The Commissioner Trade Tax, U.P. v. Air Oil Filer Fas (India) Ltd. Babrala - SALES/TRADE TAX REVISION No. 1040 of 1999  RD-AH 1498 (19 January 2006)
Court no. 55
Trade Tax Revision no. 1040 Of 1999.
The Commissioner of Trade Tax, U. P. Lucknow. ... Applicant.
S/S Air Oil Filar Gas (India) Ltd., Badaun. ... Opp. Party.
Hon'ble Rajes Kumar, J.
By the impugned order dated 02.08.1999, Tribunal has confirmed the order passed by the First Appellate Authority deleting the penalty under Section 15-A (1) o).
It appears that the Dealer/Opposite Party (hereinafter referred to as "the Dealer") entered into a civil contract with M/S Tata Chemicals Limited, Babarala. The dealer was importing goods against it's own Form 31 inside the State of U. P. for use in the execution of works contract. The goods was detained by the Check Post Officer on the ground that the goods should have been imported against Form 31 of M/S Tata Chemicals Limited, Babarala. However, goods were released without furnishing security at the instance of the Assistant Commissioner, Check Post. Assessing Authority, levied penalty under Section 15-A (1) (o) on the ground that in respect of transactions, Form 31 should be of M/S Tata Chemicals Limited, Babarala and not of the dealer. First Appellate Authority as well as the Tribunal found that the goods was imported against bill, builty and Form 31 and there was no attempt to evade payment of tax. Finding of the Tribunal is the finding of fact. Learned Standing Counsel is not able to assail finding recorded by the Tribunal. It is settled principle of law that unless a case of an attempt to evade tax is made out, no penalty can be levied under Section 15-A (1) (o). Reliance is placed on the decision of this Court in the case of CST Vs. M/S Oriental Carbon Vs. reported in 1997 NTN, 105.
In the result, revision fails, and is, accordingly, dismissed.
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