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2018 (12) TMI 1232 - ALLAHABAD HIGH COURTImposition of penalty u/s 15A(1)(o) of the U.P. Trade Tax Act, 1948 - no intent to evade payment of tax - Held that:- There was no evidence led by the revenue to establish that non-production of Form-31 at the first instance was a conscious act by the assessee. The further evidence that had been led by the assessee to establish that the transaction was one of stock transfer and was duly disclosed, merited acceptance. The fact that the assessee had filled up Form D-3 under the Haryana Act disclosing the transportation of goods to the statutory authority does appears to have raised presumption in it's favour that the transaction was not proposed to be concealed. Penalty may be imposed under Section 15A(1)(o) of the Act for contravention of Section 28A(6) of the Act, an intention to evade is sine qua non before the goods may be seized, by virtue of section 28A (6) of the Act - In the facts of the present case, there is no finding has been shown to have been recorded as to intention to evade tax. Penalty appears to have been levied merely on account of absence of Form 31 being produced at the first instance, when the goods reached the entry check post at Bhopura. Revision allowed.
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