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2020 (2) TMI 1065 - ALLAHABAD HIGH COURTImposition of penalty u/s 54(1)(14) of UP VAT Act, 2008 - detention of goods on the ground that goods being carried as well as weighing is different from the details of goods and weight disclosed in the documents produced by the revisionist - HELD THAT:- The Tribunal came to the conclusion that the assessee had deliberately not disclosed correct measurement of tiles being carried with intention to evade tax. The Tribunal has clearly mentioned that penalty order was passed only after considering all the documents being carried by the vehicle and even on inspection by the Assessing Authority it was found that the truck was carrying 1598 sq. ft. goods in excess then what was disclosed in the documents accompanying the vehicle. The Tribunal has also been persuaded by the fact that the assessee had voluntarily deposited the penalty amount without raising any objection with regard to the nature and quantity of goods. From perusal of order of the Tribunal, which is final fact finding authority, it is clear that the goods being carried by the revisionist from Rajasthan to Lucknow the documents had clearly disclosed that the goods were weighing more than what was actually disclosed by the assessee. The weight of the goods was found in excess than that was found declared in the documents accompanying the goods. The Tribunal also recorded that the Assessing Authority found 1598 sq. ft. goods in excess - From perusal of Section 50 read with Section 54(1)(14) of the Act, 2008, it is clear that if any objection is raised that nature and quantity of goods is different then what has been declared, penalty proceedings can be drawn against the assessee. Considering all the facts the Tribunal has recorded that the details of goods being transported by the assessee, have not been disclosed correctly. This Court do not find any error in the order of the Tribunal, which may require interference - revision dismissed.
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