Furnishing form XXXI to the consignor was enough; purchaser could not be penalised for transit omission.

Where goods were supplied to the purchaser's place of business, the purchaser was treated only as a deemed importer and its statutory duty under section 28-A of the U.P. Trade Tax Act, 1948 was limited to furnishing form XXXI to the consignor in duplicate. The obligation to carry the declaration with the consignment during transit rested on the consignor and the person in charge of the vehicle. If the consignor failed to accompany the goods with the form, the purchaser could not be penalised for that omission, especially where the goods remained the consignor's property at detention and there was no reliable basis to hold that the purchaser had not supplied the declaration. The penalty on the purchaser was therefore unsustainable and liable to be quashed.

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Issues: Whether penalty could be sustained against the purchaser where the statutory declaration in form XXXI had been furnished to the consignor but the consignment was not accompanied by that form during transit.

Analysis: Section 28-A of the U.P. Trade Tax Act, 1948 places on the importer the obligation to obtain and furnish the prescribed declaration in duplicate to the consignor. Where goods are to be supplied at the purchaser's place of business, the purchaser is only a deemed importer and its duty is limited to furnishing form XXXI to the consignor. The transport obligation thereafter rests on the consignor and the person in charge of the vehicle under the Act and the Rules. If the consignor fails to send the form with the goods, the purchaser cannot be penalised for that omission, particularly when the goods remained the consignor's property at the time of detention and there is no reliable basis to hold that the purchaser failed to supply the declaration.

Conclusion: The penalty on the purchaser was unsustainable and was liable to be quashed.

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