2007 (11) TMI 580

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..... een filed by the assessee against an order of the Tribunal dated January 22, 2004 passed under section 10 of the U.P. Trade Tax Act, 1948 by which the Tribunal has confirmed the order of the first appellate authority dated August 1, 2000 and has maintained the imposition of penalty for a sum of Rs. 38,250 under section 15A(1)(o) of the U.P. Trade Tax Act for the transaction of assessment year 1998 .....

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..... e driver of the truck gave a statement that while the driver was eating his food at the roadside hotel, the papers had been lost. The other admitted fact which also emerges from the record is that at the time when the goods were detained on February 24, 1999, the goods were not accompanied with "form XXXI". It is also admitted by the assessee that subsequently, "form XXXI" was issued on February 2 .....

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..... an affidavit on court stating a completely different story. The Tribunal has, therefore, not believed the driver's story. The assessee has also not established the factum of having obtained/applied form XXXI at the proper time or having produced it at the proper time. The Tribunal has, therefore, also not believed the assessee for his reason. The Tribunal has recorded that two things were not .....

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..... the truck at the time of detention. The learned Standing Counsel has drawn the attention of this court to a decision of the honourable apex court in the case of Guljag Industries v. Commercial Taxes Officer [2007] 9 VST 1; [2005] 10 JT SC 5 wherein the Supreme Court has held that even though there was a declaration form accompanying with the goods, but in that case, it was not duly filled, would .....

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..... ing imported. Having heard the matter at length and having examined it in detail, I am of the opinion that the order of the Tribunal suffers from no error of law and no question of law arises in this revision. The imposition of penalty in the present case under section 15A(1)(o) is fully justified. This revision is dismissed. There will be no order as to costs.  
Case laws, Decisions, J .....

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