Trade tax penalty fails where Form 31 was filed, documents were complete, and no intention to evade tax was shown.

Penalty under the trade tax law could not be sustained where Form 31 accompanied the consignment, the transport documents disclosed the full particulars of the goods, and there was no material showing a deliberate intention to evade tax. Section 28A did not require rejection of the goods merely because some columns in Form 31 were left blank, and the departmental circular treated such omissions as curable defects. Penalty under Section 15A(O) was therefore unwarranted, because contravention and evasion were not established. The Tribunal also interfered with the first appellate finding without showing perversity or evidence of evasion, so relief was granted to the assessee.

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Issues: Whether penalty under the trade tax law could be sustained when Form 31 accompanied the goods but some columns were left blank, although the transport documents disclosed the complete particulars of the consignment and there was no established intention to evade tax.

Analysis: The revisionist had obtained Form 31 and the truck driver produced it at the check post along with the billty and GR form showing the full description and quantity of the goods. The statutory scheme under Section 28A did not require rejection of the consignment merely because some particulars in Form 31 were left blank, and the departmental circular also indicated that such omissions should be corrected by the and the goods released. Penalty under Section 15A(O) could be imposed only where transport of goods was in contravention of Section 28A and the material established a deliberate intention to evade tax. The Tribunal disturbed the first appellate finding without showing perversity in that finding or pointing to material proving evasion.

Conclusion: The penalty was not sustainable, and the revisionist was entitled to relief.

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