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2014 (2) TMI 534 - HC - VAT and Sales TaxAllegation of crossing of goods from check post without form 31 - Levy of Penalty under Section 15-A(1) (O) of the Trade Tax Act - Violation of Section 28-A - Held that:- The penalty was imposed on the amount shown by the revisionist for the purchases. The same was not disturbed by the A.O. The only charge is that Forms 31 were not produced at the check posts. The revisionist has also not informed the department within the prescribed time but fact remains that how the officers at the check posts had allowed to cross the goods of the revisionist without proper paper or verification of Forms-31. Nowhere, it is mentioned that the department has taken any action against the said officers. Similarly, when the revisionist has not informed the department within the prescribed time, then how the department has issued Form 31 time to time without getting the verification of the previous Forms. - there is no concealment/malafide intention - revisionist has concealed the imported goods or resale the same. - the mere breach of provision of Section 28-A would not be sufficient for levy of penalty under Section 15-A (1)(o) of the Act - Decided in favour of assessee.
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