TMI Blog2016 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... goods without filling column-6 of Form-38 and has drawn its conclusion from this fact that it seems that the assessee was a habitual defaulter. After examining this aspect of the matter, I am of the opinion that the Tribunal should have returned a finding on this fact also as to whether the documents, which were there before it would reflect whether or not there was intention to evade tax and as to whether documents supported the case of the assessee at all. Matter remanded back to tribunal. - Sales/Trade Tax Revision No. - 192 of 2011 - - - Dated:- 3-8-2016 - Hon'ble Bharati Sapru, J. For the Applicant : Piyush Agrawal For the Opposite Party : C.S.C ORDER Heard Sri Piyush Agrawal, learned Counsel for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act? (2) Whether in view of the Division Bench judgement of this Hon'ble Court in the case of Jain Shudh Vanaspati Ltd. (supra) the imposition of penalty is justified? (3) Whether the judgment of the Single Judge in the case of Multitex Fabrication Engineering Ltd. (supra) has been considered by the Division Bench in the case of Rama Pulses (supra), still the imposition of penalty upon the applicant is justified? (4) Whether admittedly the applicant had imported the trolley with four tyres and handles which is an asset of the applicant company and the applicant is not a trader of the said goods in question, still the imposition of penalty is justified? (5) Whether in absence of any discrepancy found in quality, quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visionist as the assets of the company, which were being brought in and according to the revisionist when he purchased the same, he sent Form-38 to the seller and the Form-38 had to be filled by the seller, but unfortunately, the seller did not fill up column-6 and for this reason the goods were seized. However, learned Counsel argues that even at the time of seizure all the documents accompanying the goods such as the bill and the GR and other relevant documents were found to be accompanying the goods and no finding was recorded by the seizing authority that the goods had any difference from the goods as mentioned in the documents. Learned Counsel argues that merely because column-6 of From-38 was not filled, it would not lead to the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in quantity and description. Learned Counsel has drawn the attention of the Court to the order passed by the seizing authority wherein it records that at the time of seizure itself all the other documents relating to the goods such as the trolley, tyres and wooden items were found accompanying the goods and there is no adverse finding on this fact. Learned Counsel argues that the tribunal has not dealt with this matter at all and has drawn the intention to evade tax on the basis of presumptions. He has relied on a decision of this Court in the case of Sharda Exports vs. Commissioner Commercial Tax reported in 2014 NTN (Vol.54)-54 wherein the Court taking into account similar facts and circumstances has held that when the goods were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all. Such being the case, the matter is remanded to the Tribunal for returning of a finding on this aspect of the matter. The Tribunal upon remand will return a clear finding on the aspect as to whether the documents, which supported the transaction justified the case of the assessee or not, or whether the intention to evade the tax could be gathered from that. The matter on remand shall be heard and decided by the Tribunal after giving to both sides an opportunity of hearing within a period of three months from the date a certified copy of this order is being placed before it. Certified copy of this order may be produced before the Tribunal within the next ten days. The amount of penalty has already been deposited by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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