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TMI Blog1986 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Mangal; mso-bidi-theme-font:minor-bidi;} R.R. Misra, J. J.C. Bharadwaj for the Respondent. JUDGMENT R.R. Misra, J. - This revision is directed against an order dated 24-12-1985 passed by the Sales Tax Tribunal. 2. In the assessment year 1980-81, the assessee had imported mobil oil and cutting oil without Form No. 31 although such forms were issued to him on his request. Accordingly, after a show-cause-notice, the Sales Tax Officer had imposed a penalty of ₹ 7,390/- on the dealer under Section 15A(l)(o) of the U. P. Sales Tax Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that any dealer or other person - . (a) to (n) x x x (o) imports or transports, or attempts to import or transport or abets the import or transport of any goods in contravention of the provisions of Section 28-A; (p) to (r) x x x it may, after such enquiry, if any, as it may deem necessary direct that such dealer or person shall pay, by way of penalty, in addition to the tax, if any, payable by him, - (i) to (viii) xxx (ix) in a case referred to in clause (o) or clause (q) a sum not exceeding forty per cent of the value of the goods involved." This leads us to consider the provisions of Section 28-A of the Act. This section was amended by the Uttar Pradesh Sales Tax (Amendment) Act, 1979 (U. P. Act No. XXXIII of 1979). By vir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l carry with him the copies of such declaration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed, and shall before crossing any check post or barrier established under Section 28, deliver one copy of such declaration to the officer in charge of such check post or barrier and the other copy of the declaration and the remaining documents along with the goods to the importer or his agent; (b) the officer in charge of the check post or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person in charge of the vehicle to deliver any copy of the declaration at any other check post or barrier that he may cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and void. In the present case, the controversy is not with regard to the validity of the notification issued under Section 28-A of the U. P. Sales Tax Act. Hence in view of the same, even according to the case of Jain Shudh Vanaspati Ltd. (supra) the provisions of Section 28-A of the Act were held to be valid, and both the Assistant Commissioner (Judicial) and the Sales Tax Tribunal are in error in holding to the contrary. The submission made by the learned Standing Counsel on this behalf is liable to be accepted. In my opinion, the Tribunal was incorrect in law in holding that the provisions of Section 28-A of the Act have been held to be invalid and as such no penalty was leviable in the present case. 6. The second submission made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion, a copy of declaration in Form No. 31 was submitted to the assessing authority by the next working day as required by clause (c) of sub-section (2) of Section 28-A of the Act. The submission that no mens rea was involved in the case also has no substance inasmuch as for the levy of penalty under Section 15-A of the Act, the question of evasion of tax is not material. What is only material is the non-compliance of Section 28-A of the Act regarding importing of goods without a declaration in Form No. 31. A scrutiny of the relevant provisions of Section 15-A (1) (o) read with Section 28-A of the Act clearly shows that it is the import of the goods in contravention of the provisions of Section 28-A which attracts penalty, and under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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