Penalty for record omission requires proof of suppression; mere non-production of books at inspection is insufficient.

Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 requires proof that goods were omitted from the dealer's accounts, registers or other documents. Mere non-production of books at the time of inspection may raise suspicion, but it does not by itself satisfy the statutory condition for penalty. Where the relevant bill entry was reflected in the books of account, the basis for penalty failed. The alleged irregularity in earlier bill serial numbers was not shown to have been specifically established against the dealer, so deletion of the penalty was upheld and the revision was dismissed.

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Issues: Whether penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 was sustainable where the goods were found accompanied by documents, the relevant bill entry was reflected in the books of account, and the only adverse circumstance was non-production of books at the time of inspection.

Analysis: Penalty under section 13A(4) is attracted only when the authority is satisfied that the goods were omitted from being shown in the accounts, registers or other documents. Mere non-production of the books at the time of inspection may create suspicion, but by itself it does not establish the statutory omission required for penalty. The recorded entry of bill No. 26 in the books of account negatived the basis for penalty. The alleged irregular serial numbers of earlier bills were not shown to have been specifically examined or found against the dealer.

Conclusion: The penalty was not justified and its deletion by the appellate authorities was upheld.

Final Conclusion: The revision was dismissed and the order deleting the penalty stood confirmed.

Ratio Decidendi: Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 can be imposed only on proof that the goods were omitted from the dealer's accounts or records; mere non-production of books at inspection, without such proof, is insufficient.

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