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2019 (7) TMI 1125 - ALLAHABAD HIGH COURTImposition of penalty u/s 30A(4) of the U.P. Trade Tax Act, 1948 - transaction of transportation of goods that had been stopped for checking on 7.2.2004 - mere technical and clerical errors noted by the seizing authority - HELD THAT:- In the first place, the penalty order is not based of any reasoning either that the invoices produced by the assessee were not serially numbered, or that, they were not accounted for in the books of account of the assessee, at the relevant time - The assessing authority merely referred to the fact that three columns in Form 49 were not filled up by the assessee and the assessee had not been able to establish what action he had taken against the transporter, for the default committed by the latter, in not filling three columns in Form 49. Once the assessee produced the books of account prior to seizure along with all invoices, it had opened itself to scrutiny by the seizing authority at that stage itself, as to the correctness of the explanation furnished. No adverse inference having been drawn with respect to books of account, the mere absence of certain invoices at the stage of detention of Form 49 is not enough to impose penalty. It does appear that there was no material or evidence to reach a conclusion that the goods were not properly accounted for, by the assessee. In fact, all relevant material having been produced before the authorities, they have failed to record any finding in that regard. The finding of guilt recorded by the assessing authority as sustained by the Tribunal, is found to be perverse and, therefore, the penalty is permitted to be deleted - Revision allowed.
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