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2015 (4) TMI 77 - HC - VAT and Sales TaxPenalty under Section 54 (1) (14) of the U.P. Value Added Tax Act, 2008 - goods were not accompanied by Form-38 - Intention to evade tax - Held that:- From a perusal of the order of the Joint Commissioner, Faizabad Zone, Faizabad dated 28.02.2011 as well as the order of the Tribunal dated 23.11.2011 it will be seen that absolutely no finding has been given either by the Assessing Officer or by the Tribunal as to whether there was an intention on the part of the Food Corporation of India-revisionist to evade tax. In my opinion the provisions of Section 54 sub-section 1 clause 14 are mandatory and the Taxing Authorities are under an statutory obligation to examine the material on record and discuss the merits of the matter and record a clear finding with regard to the intention of the dealer or importer as to whether there was or was not an intention to evade tax. Both the orders of the Assessing Authority, Appellate Authority as well as Tribunal are silent on this aspect of the matter and therefore the orders dated 28.02.2011, 22.06.2011 and 23.11.2011 are illegal and in violation of the mandatory provisions of Section 54 (1) (14) of the VAT Act, 2008 and are accordingly set aside. The matter is remitted to the Assessing Authority to reconsider the matter in the light of the observations made above and the law laid down by the Division Bench of this Court in the case of M/S. Rama Pulses (2009 (10) TMI 885 - ALLAHABAD HIGH COURT), within a period of two months from the date of receipt of the certified copy of this order. - Decided in favour of assessee.
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