TMI Blog1993 (9) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... persons on April 3, 1977. The Inspector attached to the Intelligence Squad, Kasaragod, served a notice on him on April 3, 1977 under section 29A(2) of the Kerala General Sales Tax Act, 1963, on the ground that he suspected that there is an attempt to evasion of tax due on the turnover involved in the above goods. His statement was recorded. Subsequently the Intelligence Officer of Sales Tax, Kasaragod, by order dated May 5, 1977 levied a penalty of Rs. 5,606 under section 29A(4) of the Kerala General Sales Tax Act, 1963. The cash security of Rs. 5,606 deposited by the driver of the lorry on April 4, 1977 was adjusted towards the said penalty. In appeal the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Cannanore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Government in the transport of the goods. The order imposing penalty was set aside and the Intelligence Officer was directed to refund the amount collected as penalty to the driver of the lorry. The State has come up in revisions against the said common order dated September 25, 1991 passed by the Sales Tax Appellate Tribunal. 2.. We heard counsel for the Revenue, Senior Government Pleader Mr. V.C. James. The respondent, driver of the lorry, was not represented before us. 3.. The learned Government Pleader produced before us the files of the Intelligence Wing of the department to show that the proceedings under section 29A(2) of the Act were initiated and recorded by the Intelligence Inspector attached to the department and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellate Tribunal admitted the additional evidence as necessary for the purpose of pronouncing a satisfactory order in the appeal. They believed the driver who gave evidence before them and held that the transport was with proper documents. The Appellate Tribunal also held that the Intelligence Officer did not make proper enquiries. On facts it was held that the Revenue failed to establish beyond doubt that there is an attempt to evade tax due to the Kerala State Government on the part of the driver of the vehicle in this case. The plea of the driver was that there was no transport of goods unauthorisedly in Kerala State. This plea was accepted. Accepting this plea on the merits the Tribunal held that imposition of penalty is unaut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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