Antony Dominic, J. Heard the learned counsel for the revision petitioner and the learned Government Pleader appearing for the respondent.
2. This revision is filed challenging the order passed by the Kerala Value Added Tax Additional Appellate Tribunal, Palakkad in TA (VAT) No.1033/2013, a copy of which is Annexure III. Petitioner is an assessee under the KVAT Act. By Annexure 1, penalty was levied under Section 47 of the KVAT Act. This was confirmed by the First Appellate Authority and the Tribunal in Annexure III order. It is in these circumstances, this revision is filed.
3. The facts are that the Intelligence Inspector intercepted a vehicle bearing Regn.No.TN69-H 7675 on 22/11/2007 at Thripunithura and noticed that timber logs were being transported without proper documents. There was no sale bill and the consignment was not declared at the internal check post en route. This led to detention of the goods, which were released on security. Enquiry was conducted and the penalty was confirmed. This was
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confirmed by the appellate authorities as well. This is the background in which revision is filed.
4. Although various contentions have been raised by the learned counsel for the petitioner, which was to the effect that there was no deliberate intention of evasion of duty, from the orders impugned before us, we notice that no sale bill/invoice or cash memorandum was prepared pursuant to the sale. The delivery note did not contain the details of the bill which was obviously for the reason that it was not prepared at all. Both the internal check posts at Karukutty and Kottappuram, which were en route, were avoided. All these indicated that there was a deliberate attempt to evade tax. It was in such circumstances that the penalty was levied. Further, it is also seen that, even the consignment was accounted subsequent to the interception of the goods. In such circumstances, we do not find any illegality in the order, requiring correction.
O.T.(Revision) is dismissed.
Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE Rp