TMI Blog2002 (9) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary for adjudication of the revisions are that on May 19, 2001 the Trade Tax Officer, Mobile Squad, intercepted the vehicle No. MP-07/G3868 at Agra-Delhi Road, on the basis of information that the goods loaded in vehicle, after obtaining the transit pass issued from the Kotwan Check-post, will not cross the territory and goods therein shall be sold within the State of U.P. On physical verification, it came to light that 403 items of different variety were declared, in trip sheet whereas 468 pieces of different variety were found loaded in the truck. The number of bilti and private marks mentioned in the accompanying documents were not found; 173 pieces of goods were not declared in the trip sheet. The goods were found different from those declared in the accompanying documents and trip sheet and some of the goods declared in the trip sheet were not found physically present in the vehicle and many other discrepancies were also noticed. On inquiry made relating to consignors and consignees of the goods, none of them were found registered whereas Central sales tax at 4 per cent was charged on the bills, which could be charged only by the registered dealers only therefore, a show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been a fake explanation of the appellant, as it is not supported by any evidence on record. The appellant failed to explain that the documents of which the goods were not found in the disputed vehicle, related to which vehicle. Therefore it appears to be a false tale concocted by appellant to save himself from the consequences of breach of law. 8.. A perusal of the impugned order reveals that the bills and bilties submitted for the excess goods for issuing fresh transit pass, too appear bogus and no explanation has been given by the appellant to rebut the adverse conclusion of the T.T.O. (Mobile Squad) that bill No. 823 dated May 18, 2001 of M/s. Payal Electronics, Chandani Chowk, New Delhi, was submitted at the Kotwan check-post and another bill No. 4200 dated May 18, 2001 of the same consignor was submitted covering some of the excess goods before the Trade Tax Officer (Mobile Squad). Therefore, it appears incredible that the alleged consignor would have issued 3377 bills in the same day. The contention of the appellant also appears incredible that due to mistake of labourers, some goods of other vehicles were loaded in the disputed vehicle. 9.. As regards the objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2,50,000 found in excess, was imposed by the learned Tribunal. 6.. In the facts and circumstances following questions of law have been submitted for consideration: "(i) Whether, on the facts and circumstances of the case, the Tribunal was correct to estimate the total value of the goods at Rs. 8,00,000 (i.e., Rs. 5,50,000 and Rs. 2,50,000) for the goods declared in trip sheet and the goods found in excess as against the value of Rs. 5,77,271 (i.e., Rs. 3,95,612 for the goods declared in trip sheet and Rs. 1,81,659 found in excess)? (ii) Whether the learned Trade Tax Tribunal was correct to direct the applicant to deposit security on those goods also which were covered with trip sheet? (iii) Whether the learned Tribunal was correct to direct the applicant to deposit security equivalent to 15 per cent of the value of Rs. 2,50,000 in respect of the goods found in excess specially when the applicant prayed for issuance of modified trip sheet before the Trade Tax Officer, Mobile Squad? (iv) Whether the learned Tribunal was correct not to consider that the Trade Tax Officer, Mobile Squad, had no jurisdiction under rule 87(3) to check the goods covered with form XXXIV while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever on interception the tax authorities found that the goods were being carried for sale within State then the tax authorities were treated to be empowered to intercept and seize such goods even before the goods could reach exit check-post. 12.. I have heard learned counsel for the parties and perused the records and I find that mere issuance of transit pass in "form No. xxxiv" does not deprive the authorities to seize the vehicle if they discover that the transit pass was obtained on a fraudulent misrepresentation that the goods were intended to pass through the State without any transaction of sale taking place therein and if the authorities discover that the goods were being transported for sale within the State. The section 28-A(1) of the "Act" mandates that any person who intends to bring, import or otherwise receive into the State from outside any goods liable to tax under the "Act" in connection with business, must obtain the prescribed declaration forms, i.e., "form No. xxxi and form No. xxxii" for personal use. Sub-section (6) of section 28 of "Act" authorises the assessing authority to detain any goods if he finds upon search or inspection that the person transporting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle or vessel as are notified under or referred in sub-section (1) of section 28-A and as exceed the quantity, measure or value specified in the notification therein, carry with him the following documents: (i) form of declaration for import or certificate in form XXXII, hereinafter in the Rules in this chapter referred to as declaration or certificate, as the case may be, in duplicate; (ii) cash memo, bill or challan; (iii) authorisation for transfer of goods/goods challan hereinafter referred to as trip sheet in triplicate. (b) The owner, driver or any other person in-charge of the vehicle or vessel shall in respect of all other goods carried in such vehicle or vessel carry with him a trip sheet in triplicate." .................... Rule 84(1)(3) reads as below: (1) At every check-post or barrier or at any other place when so required by the officer in-charge of the check-post or by an officer empowered under section 13 or 13A or under rule 3A or 4 the owner, driver or any other person in-charge of the vehicle or vessel, as the case may be, shall stop the vehicle or vessel and keep it stationary for as long as may be required by such officer. He shall also allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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