TMI Blog1991 (10) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... is through the Transport Nagar Check post and the other is through Kotwan check post, with regard to transit of goods by road through the State, transit pass in Form 34 is issued and in order to keep the correct account of the form and the goods, Panji-3 is kept at the issuing check post. Similarly when the transit pass in Form 34 is surrendered at the exit check post it is entered in Panji-4 kept at the exit check post. Such transit pass is issued by issuing check post in triplicate. One copy is preserved at the is suing check post and the remaining two copies are given to the Driver/the owner of the vehicle who had to produce both the copies before the Sales Tax Officer, of the exit check post. The Sales Tax Officer of the exit check post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods carried thereby have been sold within the State by the owner or person incharge of the vehicle. The object in enacting the said provision is to ensure that the goods which are brought from outside the State do not escape the liability of sales tax by pretexting that the goods were brought within the State not for sale but only for transporting outside the State. To fulfill the said object Section 28-B of the said Act has laid down a manner for ensuring that the goods which are brought in are actually for sale and not transporting them outside the State without clearing the tax liability. It is for this proposition that a Proviso has been added to Section 28-B fastening onus of proving, that the goods have actually moved out of the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has after hearing learned counsel for the parties by a common impugned order dated 22-12-1989 allowed all the appeals filed by the aforesaid assessees and has cancelled the aforesaid penalties. Aggrieved, the Commissioner of Sales Tax, U. P. has come up in revisions before this Court. 6. I have heard learned counsel for the parties. The main thrust of the submissions made by the learned standing counsel appearing for the Commissioner of Sales Tax is that despite the fact that the first appellate authority had itself gone into the voluminous records and materials that were produced before it by both the parties in the court below and thereafter recorded various findings of fact, but the Sales Tax Tribunal has upset the same on g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Nagpur Bhopal Goods Transport Company Ke Bayan Halfia .Dinak 11-5-1987 Ka Adhar liya Hai..............Atah Isse Sri Niramal Singh Ka Transport Company Se Sambandhit Hone Ka Tathaya Asweekar Kiya Jata Hai Tatha Yah Mana Jata Hai Ki is Sambandh men Swayam Appeal-kartaun Dwara Sambandhit Wahnon Ke Babat Farji Roop Se Biltiyan Bhi Taiyar Kee Gayee Hain...... These elaborate findings recorded by the first appellate authority have not been discussed by the Tribunal in the impugned order and the Tribunal has upset the same on other material stating one sentence in that regard. Thirdly, that there is a definite finding recorded by the first appellate authority that the assessees, who are revisionists in revisions in this court, that he has pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle. 10. On going through the above provisions we find that even the person incharge of the vehicle, i. e. even a transport will be the person who comes within the perview of Section 28-B of the Act. In this view of the matter also and on a consideration of rival submissions made by the learned connsel for the parties I find force in the submission made by the learned Standing Counsel and hold that the Tribunal was in error in holding that the assessees in question, even though they were transporters, were not liable to pay the penalties involved in the present revisions. 11. Coming now to the first submissin made by the learned standing Counsel I find that the first appellate authority had on appraisal of evidence recorded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question were actually taken out of the State of U. P. 12. The Sales Tax Tribunal has in the impugned order, no doubt mentioned about the aforesaid findings recorded by the first appellate authority but has upset the said findings only on the ground that the departmental records are not authentic and, therefore, no penalties were leviable. From a perusal of the last two pages of the appellate order passed by the Sales Tax Tribunal it is apparent that the Tribunal is not right in approaching the cases with the view that since departmental documents in this regard are not authentic, therefore, benefit should be given to the assessees for the same. It appears that the Tribunal had in mind that it was for the department to prove that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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