9911796707
TMI Blog2016 (12) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents. Trade Tax Revision No.525 of 2008 arises from the impugned order of the Tribunal dated 28.8.2002 in Second Appeal No.734 of 2001 passed by the Member, Trade Tax Tribunal, Bench-IV, Agra relating to penalty under section 15-A(1) (o) for the Assessment Year 1999-2000. Trade Tax Revision No.21 of 2005 arises from the impugned order of the Tribunal dated 30.10.2004 in Second Appeal No.734 of 2001 passed by the Member, Trade Tax Tribunal Bench-IV, Agra relating to assessment for Assessment Year 1999-2000. By the impugned order, the Tribunal has reduced addition in turn over from Rs. 70 lacs as made by the assessing authority to Rs. 17 lacs. Briefly stated the facts are that a tanker bearing Registration No.MP-06-E 1997 lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the goods were detained and a show cause notice was issued requiring the person Incharge of the vehicle to show cause as to why the goods be not seized. A brief explanation was submitted in which it was stated that the proprietor of the firm has gone out of station and the Muneem has instructed to get released the goods on deposit of security. Consequently, the security of Rs. 1,80,000/- was deposited and the goods were released. Subsequently, penalty proceeding under section 15A (1)(o) of the Act, was initiated and a notice was issued. A reply dated 29.12.1999 was submitted by the assessee to the notice dated 26.11.1999. In paragraph-3 of the reply the assessee took the stand that the authorities have procured signature of the driver of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted, it was found accompanied with proper and genuine documents namely, the bill of the assessee and billty etc. No infirmity in the documents were found. The Trade Tax Authorities compelled the driver and obtained his signature on a blank paper and thereafter written at their own, which cannot be used against the assessee. No adverse inference can be drawn on the basis of such paper. On a query as to what was the distance between the place where the tanker was checked and the place of business of the assessee at Agra, learned counsel for the assessee replied that it would be between 100-125 Kms. However, he submitted that after the empty tanker crossed the Chambal bridge at about 3.45 a.m., it came to the business place of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .60 dated 12.10.1999, billty and toll slip were accompanying the goods in question when it was checked by the authorities. This shows serious conflict between the stand taken by the assessee. It is admitted that the tanker crossed the chambal bridge at 3.45 a.m. on 13.10.1999 in empty condition and thereafter it loaded the goods from the assesseee's business premises at Agra, while the bill of the assessee found with driver was of a prior date i.e., 12.10.1999 before the tanker came for loading the goods. It was wholly impossible to travel about 100 Kms. from Etawah to Agra and the return journey of the same distance after loading 15 metric tones oil within four or five hours. A concurrent finding of fact has been recorded by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
