https://www.taxtmi.com/caselaws?id=155908 Penalty under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 was held unsustainable where import was accompanied by an obsolete declaration form but the breach was only technical. Section 28-A is aimed at preventing tax evasion on import of goods, and penalty depends on material showing an attempt to evade assessment or payment of tax. The declaration form had been valid when issued, later became obsolete, and a fresh form was obtained shortly after the check-post seizure. No dishonest intention or contumacious conduct was found, and a quasi-criminal penalty cannot rest on a mere venial lapse without conscious wrongdoing. The revision therefore succeeded in favour of the assessee. en-us Wed, 26 Apr 1989 00:00:00 +0530 Tue, 10 Sep 2013 17:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155908 Penalty under section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 was held unsustainable where import was accompanied by an obsolete declaration form but the breach was only technical. Section 28-A is aimed at preventing tax evasion on import of goods, and penalty depends on material showing an attempt to evade assessment or payment of tax. The declaration form had been valid when issued, later became obsolete, and a fresh form was obtained shortly after the check-post seizure. No dishonest intention or contumacious conduct was found, and a quasi-criminal penalty cannot rest on a mere venial lapse without conscious wrongdoing. The revision therefore succeeded in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 26 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155908