Tax evasion finding requires full evidentiary review, not reliance on a single driver statement alone.

Penalty and adverse findings based chiefly on a driver's statement could not be sustained where the Tribunal failed to examine the full record, including purchase documents, advance bank payments and transport papers showing a bona fide transaction. A finding of attempted tax evasion must rest on consideration of the complete material and not on a single statement divorced from supporting documentary evidence. The matter therefore required fresh consideration on the entire evidentiary record.

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Issues: Whether the penalty and adverse findings could be sustained when the authorities relied mainly on the driver's statement without examining the entire material on record and the genuineness of the supporting documents.

Analysis: The dispute arose from detention of goods and imposition of penalty on the basis of an alleged admission by the driver. The appellant relied on documentary evidence showing purchase from NAFED, advance payment through banking channels, and other transport documents to contend that the transaction was bona fide and genuine. The Tribunal, however, proceeded primarily on the driver's statement and did not consider the full set of documents before concluding that there was an attempt to evade tax. The proper course required examination of the entire record before recording a finding on evasion.

Conclusion: The finding of attempted tax evasion could not be sustained on the basis adopted by the Tribunal, and the matter required fresh consideration.

Ratio Decidendi: A finding of tax evasion must rest on consideration of the complete record and not on a single statement divorced from the supporting documentary evidence.

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