Abdulla Khan Maqsood Ahmad vs Commissioner, Sales Tax

R.K. Agrawal, J.—The applicant has filed the present revision against the order dated November 9, 1990 passed by the Sales Tax Tribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 106 of 1985 relating to the assessment year 1983-84.

The facts giving rise to the present revision is that the applicant was found carrying akhrot for the value of Rs. 39,725.66 through truck No. 7715-J.K.P. which was intercepted on October 16, 1983 at Sarsawa check-post. He was found with an old form No. XXXI bearing No. 465796, which was declared invalid as far back in December 1982. Thereafter, the applicant was asked to furnish security of Rs. 4,050 for releasing the seized goods. Subsequently, penalty proceedings u/s 15-A(l)(o) of the U.P. Trade Tax Act, 1948 was initiated and vide order dated June 20, 1984 the assessing officer imposed a sum of Rs. 4,767.15. The first appeal filed by the applicant was dismissed by the Assistant Commissioner (Judicial) vide order dated December 20, 1984 which has been upheld by the Tribunal in second appeal filed by the applicant u/s 10 of the Act by impugned order dated November 9, 1990.

I have heard Shri Rajesh Kumar, learned counsel for the applicant and Shri B.K. Pandey, learned Standing Counsel. It is not in dispute that consignment in question was accompanied with form No. XXXI containing full particulars. However, the said form has been declared obsolete by the Commissioner of Sales Tax, U.P., which was not in the knowledge of the applicant. There was no intention to evade the payment of tax and merely because the applicant''s consignment was accompanied by form No. XXXI which was declared obsolete cannot make the applicant liable for penalty u/s 15-A(l)(o) of the Act. The orders imposing the penalty upon the applicant are hereby set aside.

In the result, the revision succeeds and is allowed.