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TMI Blog2019 (7) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been retained on record after copies of the same have been made available to the learned Standing Counsel. 2. The present revision has been filed by the applicant against the order of the Commercial Tax Tribunal, Allahabad Bench, Allahabad dated 10.02.2011 in Second Appeal No. 454 of 2010 for A.Y. 2007-08, by which the Tribunal has sustained the penalty imposed upon the applicant under Section 15A(1)(q) of the Act. 3. The applicant is the owner of the Truck bearing registration No. UP 63C/9573. It was alleged that the applicant had obtained transit pass no. 1085 dated 10.06.2007 from Drummondganj (entry) checkpost, for the aforesaid truck for transportation (by way of transit through U.P.), 400 bags of 'arhar dal', valued at Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 reiterated the penalty order. Perusal of the said order reveals that there is no discussion of the demand made by the applicant for a copy of the transit declaration form, was made. Consequently, penalty Rs. 3,00,000/- was demanded. 6. In the first appeal, the applicant again reiterated his defence, as to his non-involvement in the disputed transaction. He further pointed out that the copy of the transit declaration form had never been supplied to him. The first appeal authority accepted the contention so advanced and deleted the penalty as the revenue could not establish that the applicant had obtained the transit declaration form, giving rise to the penalty. 7. Being aggrieved, the revenue filed second appeal before the Trade Tax Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted the fact allegation made against him of having obtained the transit declaration form. 11. Further, the applicant had specifically applied to be issued a copy of the transit declaration form to establish the truth. The said transit declaration form was a piece of evidence being relied upon by the revenue and such was available only with the revenue authorities. Since the revenue authorities failed to supply the same to the applicant and also failed to produce it before any of the appeal authorities, the conclusion drawn by the first appeal authority was wholly correct. 12. In any case, the finding recorded by the Tribunal that the applicant had admitted to have got issued the transit declaration form is patently perverse that there d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant. It neither made available to him any copy of the transit declaration form nor it produced the same before the first appel authority. Therefore, the finding of the Tribunal that the applicant had admitted the issuance of transit declaration form is patently perverse. The revenue has been unable to establish existence of any material on the basis of which such a conclusion could have been drawn. 16. In such fact scenario, the mandatory pre-requisite for the presumption to arise was never fulfilled. Once the revenue authorities did not produce the disputed issuance of the transit declaration form and the revenue authorities did not establish from their own record that such transit declaration form had been obtained by the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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