9911796707
TMI Blog2007 (10) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in the present revisions, obtained transit passes at the Shree Nagar check-post, Hamirpur for the transportation of the goods through the State of U.P. meant for delivery at Patna, State of Bihar. Under the provisions of section 28B of the U.P. Trade Tax Act, 1948 the said three transit passes were to be surrendered at the exit check-post, namely, Naubatpur while leaving the State of U.P. When the assessing authority received the information that the alleged three transit passes were not surrendered at the Naubatpur check-post, proceedings under section 15A(1)(q) were initiated. It appears that the ex parte orders were passed which were reopened and thereafter show cause notices were issued to the applicants. On the date fixed neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Patna through railway. He submitted that the aforesaid endorsement clearly establishes that the goods have not been sold inside the State of U.P. and have gone outside the State of U.P. and thus the presumption raised under section 28B of the Act stand rebutted. In the circumstances, no penalty was leviable. He further submitted that in form XXXIV it was mentioned that the impugned goods are to go to Patna through railway from Kanpur. Sri B.K. Pandey, learned Standing Counsel, submitted that under section 28B of the Act the applicants have to surrender the transit passes at the exit check-post. He submitted that the applicants had no option under the law to break the movement and dispatch the goods through railway from any place inside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the applicant that in form XXXIV there was a mention that the goods would be sent to Patna from Kanpur railway station is an afterthought. Nowhere this fact has been pleaded before the authorities below even in the grounds of appeal or before the Deputy Commissioner (Appeals) and appears to be by way of manipulation. Heard learned counsel for the parties. I have perused the order of the Tribunal and authorities below. I do not find any substance in the argument of the learned counsel for the applicants. Form XXXIV which was obtained in the entry check-post has to be surrendered at the exit check-post as provided under section 28B of the Act. There was no option with the applicant to dispatch the goods through railway from Kanpur to Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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