Verified declaration forms required for imported goods under trade tax law; blank forms justified seizure and penalty.

Goods imported into Uttarakhand by road were required to accompany a declaration form duly verified in the prescribed manner under the U.P. Trade Tax framework continuing after reorganisation, and stock transfers also needed the supporting challan under the rules. A blank declaration form was insufficient because it did not show appropriation to the particular consignment and left open the possibility of misuse for another trip. The asserted mistake or inadvertence was not backed by clinching evidence, so seizure and penalty were treated as valid and the revision failed.

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Issues: Whether goods brought into Uttarakhand with a road challan and a blank declaration form attracted the statutory requirement of a duly verified declaration form under the trade tax law, and whether seizure and penalty were justified for non-compliance.

Analysis: The goods were imported by road into Uttarakhand after the State reorganisation, and the trade tax provisions applicable to Uttar Pradesh continued to apply to Uttarakhand. Section 28A of the U.P. Trade Tax Act, 1948 required imported goods to accompany a declaration form duly verified by the consignor in the prescribed manner. Rule 83 of the U.P. Trade Tax Rules, 1948 further required a challan in stock transfer cases. A blank declaration form did not establish that the form was appropriated to the goods in question, and the possibility of misuse of the form for another trip could not be ruled out. The explanation of mistake or inadvertence was not supported by clinching evidence.

Conclusion: The seizure and the penalty were held valid, and the revision failed.

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