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2019 (8) TMI 1158 - HC - VAT and Sales TaxImposition of penalty u/s 13 A (4) of the U.P. Trade Tax Act - dismissal of second appeal filed by the assessee, after upholding the imposition of penalty under Section 13-A (4) of the Act - HELD THAT:- While learned counsel for the assessee has vehemently urged that present is a case of bona fide dispute or inadvertent mistake and not deliberate conduct offered by the assessee, however, in view of the concurrent finding returned by the authorities and Tribunal, it is difficult to accept the submission, inasmuch as, the goods in question had been detained from the assessee himself in his capacity as a proprietor of the firm Absence of proper explanation at that stage with respect to absence of challan or bill or other documents and the further fact that the said documents were not produced before the seizing authority, immediately or within a reasonable time, in the context of seizure of jewellery in excess of 1 kg. in weight, it appears that the finding recorded by the authority below are proper and that the further explanation submitted latter was an afterthought. Revision dismissed.
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