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2021 (11) TMI 68 - HC - VAT and Sales TaxPenalty proceedings initiated - Stock transfer - contravention of provision of Section 28-A of the Act, 1948 who intends to import goods in the State of U.P. from outside the State of U.P. without obtaining prescribed form of declaration and with the intention to evade payment of tax - Section 15- A(1)(o) of U.P. Trade Tax Act, 1948 - HELD THAT:- This Hon'ble Court in the case of Sarvashri Ramesh Chand Santosh Kumar Vs. Commissioner of Trade Tax, U.P. Lucknow [2010 (7) TMI 906 - ALLAHABAD HIGH COURT] held that the penalty under Section 15-A(1)(o) of the Act, 1948 could not be imposed if the dealer not found to have contravened the provision of Section 28-A of the Act, 1948. The Court has further held that if the documents have produced along with the reply to the show cause notice, there is no attempt to evade tax and imposed the penalty is bad. The case in hand, revisionist along with reply to show cause notice has filed the documents but no weightage was given to it and the seizure order was passed. Once the documents were produced before passing of the seizure order, it cannot be said that the revisionist had any intention to evade payment of tax or made any contravention of the Act. The impugned order is hereby set aside and the questions of law are answered accordingly in favour of revisionist - revision allowed.
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