TMI Blog1995 (12) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... river or other person-in-charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver to the officer-in-charge of the last checkpost or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person-in-charge of the vehicle. The clause (q) of sub-section (1) of section 15-A provides for penalty and it says among other things that if the assessing authority is satisfied that any dealer or person fails to obtain transit pass or to deliver the same, as provided in section 28-B of the Act, the assessing authority may direct that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was that the two consignments which were despatched through rail, consisted of 471 tins for which the transit pass was obtained earlier plus 57 tins of mustard oil which were purchased in Agra. As the case of the assessee was not accepted, the assessing authority imposed a penalty of Rs. 35,000 under the provisions referred to earlier. That penalty was upheld in the first appeal while the Sales Tax Tribunal when it came to decide the second appeal, reduced the quantum of penalty by Rs. 28,000 upholding the action for imposition of penalty. Thus, this revision has been filed by the assessee against the order of the Sales Tax Tribunal questioning the correctness thereof. Learned counsel for the parties have been heard. In my co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tipulation of passing of goods by June 11, 1986 was not done." The Tribunal did not refer to the invoice of purchase in respect of 57 tins of mustard oil as to whether any purchase of those tins was made or not. The records of the first appellate authority further show that an affidavit was filed by Kailash Nath Gupta before that authority. Neither the first appellate authority nor the Tribunal has referred to that affidavit in taking their respective decisions and upholding the imposition of penalty. Another contention raised on behalf of the assessee was that since the consignor of 471 tins of mustard oil, namely, Kailash Nath Gupta had come forward and had admitted that those goods were despatched to a destination in Bihar against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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