Security demand for alleged tax evasion upheld where factual finding of intent to evade tax was not shown to be legally erroneous.

Security demanded at a check-post under section 13-A(6) of the U.P. Sales Tax Act was sustained because the Tribunal found, as a matter of fact, that the owner intended to evade tax. The assessee's plea that the goods were being carried only for testing television sets and not for sale or business use was rejected. In revision, no legal infirmity or error was shown in that factual finding or in the order upholding the demand, so the challenge failed and the security demand remained undisturbed.

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Issues: Whether the demand of security under section 13-A(6) of the U.P. Sales Tax Act was justified on the finding that the owner intended to evade tax.

Analysis: The assessee challenged the security demanded at the check-post on the ground that the goods were being carried for testing television sets and were not meant for sale or business use. The Tribunal recorded a finding of fact that the owner's intention was to evade tax. In revision, no legal infirmity or error was shown in that finding or in the order sustaining the demand.

Conclusion: The security demand was upheld and the challenge failed.

Final Conclusion: The revision was not entertained on merits and the order sustaining the security demand remained undisturbed.

Ratio Decidendi: A revision will not succeed where the Tribunal's finding that the transaction was accompanied by an intention to evade tax is a finding of fact and no legal error in sustaining the security demand is shown.

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