TMI Blog2003 (3) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... issued one form XXXI No. FY-101782. When the vehicle reached at Masaura check-post on January 6, 1983 the driver of the vehicle submitted bill, builty and form XXXI No. FY-101782. On verification, check-post officer found that in form XXXI details of the bill, builty was not filled and though there was stamp of the applicant but there was no signature of any officer. However, in form XXXI the description of the goods, quantity and value were mentioned and it was also signed by the office Superintendent of BHEL, Bhopal, the sender of the goods. Check-post officer found that form XXXI was not properly filled and thus goods were seized. Subsequently, the goods were released on furnishing of security. In pursuance of seizure of goods a proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, since the defect was only procedural in nature no penalty could be levied. He submitted that the assessing authority and the appellate authority were not made out any case of an attempt to evade the tax which is condition precedent for levying the penalty under section 15A(1)(o). In support of his contention, he relied upon a division Bench case of this Court in case of Jain Shudh Vanaspati Ltd. v. State of U.P. reported in [1983] 53 STC 54; 1983 UPTC 198, Commissioner of Sales Tax v. B.N. Rama Co. (Textiles) reported in 1984 UPTC 999, Garg Associates Pvt. Ltd., Ghaziabad v. Commissioner of Sales Tax reported in 1993 UPTC 79 and Commissioner of Sales Tax v. Burman Udyog, Noida reported in 1998 UPTC 560. 5.. In reply to the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing authority having jurisdiction over the area where his principal place of business is situated or, in case there is no such place, where he ordinarily resides: Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate." 7.. This aspect of the matter came up for consideration before the division Bench of this Court in the case of Jain Shudh Vanaspati Ltd. v. State of U.P. [1983] 53 STC 54 and held that: "There has been some controversy before us with regard to the meaning, scope and ambit of the expression 'any goods liable to tax' used in section 28-A(1) of the Act. Use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands the turnover thereof is liable to be taxed. In a case where goods are not intended to be sold by a person inside the State, no question of its turnover becoming liable to tax can possibly arise. It will not be possible to consider them as goods liable to tax even though the turnover of similar goods in the hands of some other person may be so liable. It thus appears that one of the necessary conditions for applicability of section 28-A(1) and for obliging the persons importing goods to obtain requisite declaration is that such person should be importing into or otherwise receiving in the State goods which are intended to be sold inside the State in such circumstances that the turnover thereof can be taxed in accordance with the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tribunal recorded the finding to this effect. Admittedly, bill and builty were produced at the time of the checking at the check-post and form XXXI had also been submitted along with bill and builty. The purpose of form XXXI is, to bring to the notice of the department about the import of the goods so that the imported goods may not be escaped from consideration at the time of assessment. Merely because some of the columns of form XXXI were not filled which was merely a procedural defect it cannot be said that the provisions of section 28-A has not been complied. No finding whatsoever has been recorded by any of the authority that there was any attempt on the part of the applicant to evade the tax. Inasmuch as goods were not for resale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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