TMI Blog1997 (6) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... t assessment year is 1985-86. On March 13, 1986, the assessee was transporting 12,000 kgs. of rubber in a lorry. On verification of the records, the Sales Tax Inspector attached to the sales tax check-post at Perumannoor (Ernakulam) found certain irregularities. Pursuant thereto, an enquiry was conducted and annexure A order was passed holding that the assessee attempted to evade payment of tax du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of that consignment. Reliance was placed by learned counsel for the revision petitioner on a Bench decision of this Court in K.G. Thommen v. State of Kerala (1994) KLJ (TC) 477. In the above decision, this Court has held as follows: Two things are fairly clear on a reading of section 29A(2) and section 29A(4) of the Act. They are: (1) the transport of the goods should be without proper a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on proper material. 3.. It is true that there is a finding in annexure A as well as annexure B that there was an attempt to evade tax under the Kerala General Sales Tax Act on the part of the assessee. In paragraph 4 of its order, Tribunal has held that the enquiry officer was justified in arriving at a finding that there was an attempt to evade payment of tax and therefore the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act and therefore there was no question of his attempting to evade payment of tax in respect of the above consignment. By applying the dictum laid down by this Court in the decision referred above, the authorities could not have imposed penalty, if, on facts, there was no liability for the assessee to pay tax under the Kerala General Sales Tax Act in respect of the consignment concerned. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought before the enquiry officer, he will take into consideration the same also, while passing final orders in this matter. Final orders will be passed by the enquiry officer within three months. The revision petition stands partly allowed as above. The bank guarantee furnished by the assessee will continue till final orders are passed by the enquiry officer. Order on C.M.P. No. 3089 of 1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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