9911796707
TMI Blog1998 (3) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... tter of the other appeal does not concern this revision. Heard learned counsel for the parties. 2.. The facts are, that the assessee was subjected to a penalty of Rs. 20,400 under section 15-A(1)(o) of the U.P. Sales Tax Act (now called the U.P. Trade Tax Act) for importing iron strips weighing 12.5 tonnes from Hissar to Sahebabad a place within the State of U.P. The vehicle carrying the goods was intercepted by the Sales Tax Officer, Mobile Squad when it was noticed that the goods were not accompanied by form 31 as required under section 28-A of the Act. The explanation of the assessee was that a purchase order dated May 28, 1985 was placed with M/s. Jindal Strips Limited, Hissar for the purchase of 150 tonnes of iron strips and form 31 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out and the Tribunal fell in error when it sustained the penalty order though in part. It was further argued that the Tribunal has not found as a fact that the import of the goods in question without form 31 was with an intention to evade assessment or payment of tax under the provisions of the U.P. Sales Tax Act. The learned counsel also drew the attention of the court to the assessment order for the year in question which was completed on May 2, 1990, a copy of which has been filed as annexure 1 to the affidavit filed in support of the revision. 5.. The provision of section 15-A(1)(o) read with section 28-A has been the subject-matter of consideration before this Court on more than one occasion. In Jain Shudh Vanaspati Ltd. v. Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form 31 when that order was placed to the selling dealer. The Tribunal has proceeded to sustain the penalty for the only reason that goods were not accompanied by form 31. The Tribunal has also not refuted the case that form 31 was left with the selling dealer because of the mistake on the part of the driver. On the facts of the case, the mere absence of form 31 in importing the goods in question, in my opinion, was not a sufficient ground to attract the penalty provision in section 15-A(1)(o) of the Act unless the lapse was coupled with an intention to evade assessment or payment of tax due under the Act. No such findings are available in the instant case. The order of the Sales Tax Tribunal under revision, therefore, cannot be sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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