TMI Blog2020 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... . There are no merit in the finding recorded by the Commercial Tax Tribunal that revisionist has not produced any affidavit or any other evidence to canvas his claim regarding the fact there was no intention to evade tax. It is observed that it has been recorded by the authorities below that the vehicle carried the goods was accompanied by builty and other documents from which the goods could be verified and it is not the case of the Revenue that the vehicle was carrying either different goods or different quantity of goods, the details of which are mentioned in Form 38 and other documents which were carried by the truck driver. The judgment passed by this Court in the case of I.C.I. India Limited Vs. Commissioner of Sales Tax [2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case however, inadvertently the Column 8 of bill/cash memo/challan number/date remained unfilled. This lacunae was discovered during the inspection by the officer of the Truck carrying the goods as mentioned in Form 38 on 14.09.2010 and Column No.8 was found unfilled and accordingly on the value of goods ₹ 2,90,000/- as security was levied on the revisionist which was duly deposited by him before the goods were released. 4. In pursuance to the notice issued to the revisionist by the Assessing Officer, appearance was put and Bill No. 385 dated 07.09.2010 was produced on the basis of which the import was done. It has also been contended by the revisionist that the bill, downloaded Form 38, E-Sugam form as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the record. It is admitted fact that revisionist had duly applied for and obtained Form 38 for import of goods and the Column 8 of the said Form where the details of bill/cash memo/challan /tax invoice number was to be entered date remained blank on account of negligence of the revisionist. It is only on account of non filling of Column 8 a penalty of ₹ 2,90,000/- was imposed upon the revisionist. It has also been submitted by counsel for the revisionist that there was no intention to evade tax and the vehicle was carrying all the relevant documents including the bill /challan/builty from which the goods as carried by the vehicle could be verified and therefore there was no occasion for the assessing authority to pass a pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessment. Merely because some of the columns of form XXXI were not filled which was merely a procedural defect it cannot be said that the provisions of Section 28-A has not been complied. No finding whatsoever has been recorded by any of the authority that there was any attempt on the part of the applicant to evade the tax. Inasmuch as goods were not for resale and were not liable to tax in the hands of the applicant it cannot be said that there was any violation of Section 28-A. In the circumstances, the penalty under Section 15-A(1) (o) is not sustainable. 14. In the result, the revision is allowed. The order of Tribunal dated September 3, 1990 is set aside and the penalty under Section 15-A(1)(o) i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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