9911796707
TMI Blog2007 (2) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the order of the Tribunal dated February 6, 1999 relating to the assessment year, 1996-97, by which the Tribunal has confirmed the order of the first appellate authority deleting the penalty under section 13A(4) of the Act. Brief facts of the case are that on the inspection of the vehicle loaded with 211 bags supari by the Trade Tax Officer (SIB), Jhansi on March 14, 1997 bill No. 26, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued bill Nos. 32, 83, 34 and 164, dated February 8, 1997. The assessing authority was of the view that the dealer had issued the bills with irregular serial numbers. Being aggrieved by the penalty order, dealer filed an appeal before the Deputy Commissioner (Appeals), Jhansi. The Deputy Commissioner (Appeals), Jhansi, allowed the appeal and set aside the penalty order on the ground that the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om being shown in the accounts registers and other documents referred to in sub-section (1), it shall pass an order imposing a penalty not exceeding forty per cent of the value of such goods as he deems fit." Penalty under section 13A(4) of the Act can be levied only in a case where goods are omitted to have been shown in the books of account, document or register. In the present case, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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