9911796707
TMI Blog2013 (12) TMI 1676X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate copy of the delivery note No.279219 dated 12.12.1996 used by the petitioner for the transport of 10,000 kgs. of raw rubber valuing Rs. 4,30,000/- to M/s.Kottacherry Trading Company, Panathur. Subsequently, the books of account of the petitioner for the assessment year 1996-97 were called for and verified. On verification, it was found that the petitioner had effected purchase of raw rubber from places within a distance of 40 to W.A.No.99/2008 2 50 kms and it was transported to the business place of petitioner at Kottachery using delivery note in form No.26 in Mini lorries and heavy vehicles plying with National permit having capacity to have 6000 kgs. to 10,000 kgs. of raw rubber. On verification, the Intelligence Officer found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bligations under the statute. 3. That violation is intentional with an ulterior motive to evade tax due under the Act. 4. They have evaded an amount of Rs. 5,21,325/- being the Sales Tax due under the Act and that 5 There is sufficient reason to invoke the penal provision warranting penalty u/s.45A(1) of the Act and also satisfied that this is a case warranting maximum penalty. Any how considering the whole aspects of the case the amount of penalty is limited to Rs. 5,22,000/-." 4. Learned Single Judge found that it was very strange that the quantity recorded by the petitioner as transported in trucks with six tonnes to ten tonnes capacity is 400 kgs and 1000 kgs. It was also found that the petitioner is bound to maintain W.A.No.99/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 10,000/-. We do not think so. On a bare reading of Section 45A itself would indicate that if the assessee has failed to keep true and complete accounts; or has submitted an untrue or incorrect return; or has acted in contravention of any of the provisions of this Act or any rule made thereunder. The authority can direct such person to pay penalty at an amount not exceeding twice the amount of Sales Tax or other amount evaded or sought to be evaded, where it is practicable to quantify the evasion or an amount not exceeding Rs. 10,000/-. 7. In the present case, the petitioner have shown 1,000kgs in the delivery note, whereas he has actually transported 10,000kgs. As against 600 kgs he would have transported 6,000 kgs. and likewise, in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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