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M/s Mahesh Edible Oil Industries Ltd. Versus The Commissioner Commercial Taxes

Levy of penalty on the assessee for non-filling of Column-6 in From-38 in respect of the goods such as Trolleys, tyres and other wooden items, which were being transported from Rajpura (Punjab). - The goods were on a onward journey from Rajpura (Punjab) to Agra and were intercepted by the Mobile Squad - Held that:- one thing, which is clear that the seizing authority itself has recorded that the goods, which were seized were found accompanied with certain documents. The Tribunal remained complet .....

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o 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 assessee and Sri B.K.Pandey, learned Standing Counsel for the State. This revision has been filed by the State against an order passed by the Tribunal dated 07 .....

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thereafter, penalty proceedings were initiated under Section 54(1) (14) of U.P. VAT Act. The assessee gave his reply and a penalty order was passed on 26.09.2009. Against the penalty order, the assessee filed a first appeal, which was rejected on 16.04.2010. Against the order dated 16.04.2010 the revisionist filed a second appeal, which too was dismissed by the Commercial Tax Tribunal, Agra on 07.01.2011. The following questions of law have been sought by the revisionist:- "(1) Whether in .....

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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 justif .....

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stified in taking a different view in the impugned order? (7) Whether in view of the judgement of this Hon'ble Court in the case of Associate Distributors Ltd. (supra) where the Hon'ble Court has held that once Bench of Tribunal cannot sit in appeal against the judgtment of another Bench and if the Tribunal do not agree with the view taken by the earlier Bench the matter should be referred to the President for constituting a larger Bench, the order passed by the Tribunal in not following .....

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for the revisionist and were actually treated by the revisionist 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 o .....

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n-6 of Form-38 was a clear violation of the provisions of Section 50 and 51 of the VAT Act . For ready reference Section 54 (1) (14) of the VAT Act reads hereunder:- 14 Where the dealer or any other person, as the case may be,- (i) imports or attempts to import or abets the import of any goods, in contravention of the provisions under section 50 or section 51 with a view to evading payment of tax on sale of. (a) such goods:or (b) goods manufactured, processed packed by using such goods; or (ii) .....

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case such an intention to evade tax could not have been drawn because all the documents were there before the authorities concerned and the documents clearly showed that the documents and the goods were matching 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 accom .....

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numbers and dates, intention should have been ascertained from examining the accompanying documents and merely the non-filling of column-6 in Form-38 would not lead to the conclusion that there was an intention to evade tax in order to satisfy the second part of the provisions of Section 54(1) (14) of the Act. Learned Standing Counsel has argued that in the facts and circumstances of the present case wherein the revisionist has not denied the fact at all that column-6 of From-38 was left blank, .....

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