Court No. - 16
Case :- SALES/TRADE TAX REVISION No. - 491 of 2007 Applicant :- M/S Madiana Glass Works Opposite Party :- The Commissioner Of Trade Tax, U.P. Lucknow Counsel for Applicant :- Rakesh Ranjan Agrawal,Suyash Agrawal Counsel for Opposite Party :- S.C.
Hon'ble Ashwani Kumar Mishra,J.
With the finding that the assessee at the time of seizure was actually carrying Wooden Planks without any valid documents, whereas the commodity disclosed in the records was broken glasses, the Tribunal has reduced penalty by a sum of Rs.39,144/- to reduce penalty to Rs.17,856/- under Section 13- A(4) of the Act. Elaborate reasons have been given by the Tribunal based upon materials brought on record. Subsequently, documents have been produced in respect of Wooden Planks also consisting of Invoice and Form-C.
Tribunal although has reduced the penalty but to the extent penalty is maintained, the assessee is aggrieved and has approached this Court. Learned counsel for the revisionist states that assessee is a registered dealer, which is engaged in manufacture and sale of Glass and Timber. It is stated that in respect of the Wooden Planks also, Form-C has been produced alongwith Invoice and therefore there was no intention on part of the assessee to evade payment of tax. Submission is that transaction is otherwise reflected in the books of accounts.
Learned Standing Counsel supports the order for the reasons recorded therein.
It is not in dispute that the assessee is a registered dealer engaged in manufacture and sale of Glass and Timber, both. Although at the time when goods were seized, there were no documents in respect of Wooden Planks seized, but soon thereafter not only Invoice but Form-C has also been produced. The transaction has otherwise been shown to be duly recorded in the books of accounts. In such circumstances, no intention to evade payment of tax existed on record, and therefore, the entire penalty ought to have been set aside. Tribunal was not justified in reducing the penalty alone. Question posed for consideration is answered, accordingly.
Order Date :- 23.2.2018 Anil