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2019 (7) TMI 1137 - HC - VAT and Sales TaxImposition of penalty u/s 47(6) of the Kerala Value Added Tax Act, 2003 - failure on the part of the revision petitioner in making the declaration with respect to goods imported - failure to accompany the transport with Form 8FA declaration - HELD THAT:- Going through Section 47(2) of the Act, such an irregularity is sufficient enough to create a suspicion in the mind of the intercepting authority with respect to attempt at evasion of payment of tax. But, while taking the enquiry under sub-section (6) of Section 47, the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made. The failure to accompany the transport with Form 8FA declaration will definitely create a presumption, with respect to the attempt at evasion of payment of tax. In the case at hand, the original authority who passed the penalty order had verified the documents produced. But the finding rendered by him is only to the effect that there occurred failure to declare the goods and in furnishing Form 8FA declaration and that the furnishing of the bill of entry will not ensure accountability of the transaction. The question as to whether the non-declaration was purposeful or not, is a matter which require detailed enquiry. If the dealer could able to prove that the transaction in question was recorded in the regular books of accounts, even before commencement of the transport, and there was no intention to evade payment of tax at that time, it has to be accepted that the presumption regarding attempt at evasion of payment of tax will be rebutted. The matter requires a reconsideration at the hands of the Enquiring Authority, dehors the conclusion arrived by the Appellate Authority - petition allowed by way of remand.
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