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2016 (12) TMI 7 - ALLAHABAD HIGH COURT

2016 (12) TMI 7 - ALLAHABAD HIGH COURT - TMI - Levy of penalty - evasion of sales tax - Detention of goods and truck - inter-state sale or intra-state sale - Held that: - A concurrent finding of fact has been recorded by the authorities including the Tribunal that the statement of the driver of the truck was recorded on oath and he narrated the events in detail starting from the place at Indore where the goods in questions were actually loaded and terminating with the point where the tanker was .....

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mposition of penalty of ₹ 50,000/- under Section 15A (1)(0) of the Act. - Since, this Court has upheld the penalty and found the transaction in question to be evaded sale of the assessee and as such determination of turn over of imported refined oil by the assessing authority as upheld by the Tribunal to the extent of ₹ 17 lacs is wholly justified. The Tribunal itself has considered the facts in detail and substantially reduced the turnover of imported reined oil from ₹ 70 .....

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he applicant-revisionist in Sales/Trade Tax Revision No.525 of 2008, Sri Suyash Agarwal, learned counsel for the applicant-revisionist in Sales/Trade Tax Revision No.21 of 2005 and Sri B.K. Pandey, learned standing counsel 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 .....

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oil was found standing at the Petrol Pump in front of Police Chowki 'UDI' Etawah at about 9.00 a.m. The Trade Tax Authorities checked the aforesaid tanker and recorded statement of Sri Prem Singh, the driver of the tanker, who made a statement on oath that the goods were loaded in the tanker from Indore (MP) on 11.10.1999 and he proceeded from there at about 5.00 p.m. and at about 9.00 p.m. in the night of 12.10.1999 he reached at Mehgaon (M.P.), where son of Vippy Lala of Porsa met him .....

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oing on and for that reason he stopped the tanker at the Petrol Pump. The tanker was caught by Trade Tax Authorities at about 9.00 a.m. On checking a billty of M/s Narain Trading Company, Fatehabad, Agra, dated 12.10.1999 and toll slip were found. This prima-facie, transpired that the goods in question were being imported from Indore (M.P.) and the bills accompanying the goods were merely issued to cover up the transaction and to show it as Intra-state transaction. Consequently, the goods were d .....

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iated 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 the tanker on a blank paper and thereafter they had written on it as a statement of the driver. In paragraph-4, he stated that the toll tax receipt does not relate to his transaction. The assessee further submitted that his firm is registered at Agra. The goods in .....

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stated that it is a receipt which was issued, when the empty tanker crossed Chambal bridge. The appellate authority, after well discussing the facts, dismissed the appeal by order dated 30.8.2001. Aggrieved with this order, the assessee preferred Second Appeal No.734 of 2001 before the Tribunal, which was partly allowed by the impugned order reducing penalty from ₹ 1,80,000/- to ₹ 50,000/-. Aggrieved with the aforesaid order of the Tribunal, the assessee has preferred the present re .....

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reafter 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 at Agr .....

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ment on oath in which he disclosed detail particulars right from the loading to the goods from Indore till it was intercepted at Etawah. He submits that even as per own stand taken by the assessee it is evident that the goods were actually not loaded from the business place of the assessee, but were being transported from Indore and the entire papers were given to the driver of the truck so as to cover up the transaction and to evade payment of tax. He supports the impugned order of the Tribunal .....

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ated 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 t .....

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