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2014 (3) TMI 548 - HC - VAT and Sales TaxImposition of penalty u/s 54(1)(14) of U.P. Value Added Tax Act, 2008 - Non filling of details under Form 38 – Intention to evade tax - contravention of Section 50 or Section 51 r/w Rule 56(1) - Held that:- Decision in M/s. JSW Steel Ltd. Versus The Commissioner, Commercial Taxes [2014 (2) TMI 858 - ALLAHABAD HIGH COURT] followed- Declaration form was not "duly filled" in, as required u/s 50 and 51 r/w Rule 56(1) thus, there was contravention of provision of Section 50(1) of Act, 2008 - The Assessing Authority has recorded that by keeping column 6 of Form 38 blank, such declaration form can be repeatedly used for successive import so as to evade payment of tax - These are all concurrent findings of fact and satisfy requirement of Section 54(1)(14) so as to justify imposition of penalty. The relevant charging incidents u/s 54(1)(14) of Act, 2008 are that there must be contravention of provisions u/s 50 or 51 and the contravention must be with a view to evade payment of tax of sale of such goods or goods manufactured, processed or packed by using such goods etc. Mere contravention of Section 50 or 51 but without any intention to evade tax would not attract penalty - Before imposing penalty, authority concerned has to record a finding either on the basis of material before it or produced by the dealer or any other person or the Department, which may include incomplete form 38 that there was an intention to evade payment of tax - The order of the Tribunal upheld - Decided against assessee.
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