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Commissioner Trade Tax v. Alok Kumar Agarwal - SALES/TRADE TAX REVISION No. 990 of 2004  RD-AH 3328 (14 February 2006)
TRADE TAX REVISION NO.990 OF 2004
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Alok Kumar Agrawal, Siddharathnagar. ....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 15.12.2003 for the assessment year 1992-93.
Dealer/opposite party (hereinafter referred to as "Dealer") was carrying on the business of coal. During the year under consideration, dealer had imported 8185.31 MT coal by using 536 Form-31. As per circular dated 04.09.1993 against one Form-31 only 10 MT coal could be imported. However, the excess coal had been imported on payment of security at the check post vide circular dated 03.07.1991. Assessing authority levied the penalty under section 15-A (1) (o) of the Act on the ground that the dealer had imported more than 10 MT coal against one form-31. in violation of the circular. It had been held that that the dealer had violated the provisions of section 28-A of the Act and accordingly, penalty was levied under section 15-A (1) (o) of the Act. First appellate authority deleted the penalty, which has been confirmed by the Tribunal. Both the appellate authority held that the entire quantity of the imported coal were recorded in the books of account and the security for the excess quantity of coal was paid at the check post and there was no attempt to evade the tax. I do not find any error in the order of Tribunal. On the facts and circumstances of the case, the view of the Tribunal that there was no attempt to evade the tax is justified.
In the result, revision fails and is accordingly, dismissed.
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