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2016 (3) TMI 767 - HC - VAT and Sales TaxImposition of penalty under H.P. General Sales Tax Act, 1968 - Violation of the provisions of Section 22(4) of the Act - Truck loaded with 240 quintals of steel (Saria) intercepted and found not having bills and other documents and even the ST XXVI-A form had not been filled on the inter-State Barrier - Held that:- The records reveal that during inspection carried out on 1.5.1995 it was found that goods without bill or form ST XXVI-A were being carried in two trucks and neither the driver nor the petitioner could satisfy the authority regarding the same being tax paid goods. It is also borne out from the record that the respondent authorities had infact decided to detain the goods in terms of Section 26(6), but it was on account of the petitioner’s persuasion that he was a local trader that the goods instead of being detained were ordered to be released to him on ‘sapurdari’. Prior to doing so, statement of the driver as also Sh.Ved Parkash were duly recorded by the concerned officer. Thus, it is more than established that the procedure, as envisaged under Section 22(6) & (7) of the Act, has been duly followed. Also, petitioner has failed to produce the bills or any other document before this court whereby it could be inferred that he had paid the requisite tax. Having failed to do so, the decisions rendered by the authorities below have not to be interfered with. - Decided against the petitioner
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