Penalty for attempted tax evasion upheld where cashewnut transport lacked required documents and later papers did not rebut concurrent findings.

Penalty for attempt to evade tax under section 29A(4) of the Kerala General Sales Tax Act was held sustainable where cashewnuts were intercepted near the Kerala-Karnataka border without the documents required by rule 35(2) of the Kerala General Sales Tax Rules. The assessee's sale bills and delivery notes were produced only after interception, and the authorities concurrently found that those papers were not in the vehicles at the relevant time. The claim that the goods were still being loaded was rejected on facts, and later production of documents did not displace the finding of attempted evasion. Relief was therefore refused.

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Issues: Whether the penalty imposed under section 29A(4) of the Kerala General Sales Tax Act, 1963 for alleged attempt to evade tax in the transport of cashewnuts was sustainable when the goods were intercepted without the prescribed documents and the supporting papers were produced only later.

Analysis: The goods were intercepted near the Kerala-Karnataka border at night without any of the documents required under rule 35(2) of the Kerala General Sales Tax Rules. The sale bills and delivery notes relied on by the assessee were produced only after the interception, and the authorities concurrently found that they were not in the vehicles at the relevant time. The claim that the goods were still being loaded was rejected on facts by the enquiry authority, the appellate authority, and the Tribunal. The later production of papers did not satisfactorily establish that there was no attempt to evade tax or that the assessee was not liable as the last purchaser.

Conclusion: The penalty under section 29A(4) was validly imposed, and the assessee was not entitled to relief.

Ratio Decidendi: A penalty for attempt to evade tax is sustainable where goods are transported without the prescribed documents and later-produced papers do not displace the concurrent factual finding of evasion.

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