1986 (2) TMI 316

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.... judgment dated 20th January, 1986, passed by the Sales Tax Tribunal, Allahabad, relating to assessment year 1984-85. Briefly stated the relevant facts for the purposes of the present case are that the applicant transported goods worth Rs. 30,814 from outside the State of U.P. to inside the State of U.P. without form XXXI. The consignee was Bharat Pump & Compressor, Government of India undertak....

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....d before me that the applicant was simply a transporter. The goods belonging to the Bharat Pump & Compressor, Government of India undertaking, which were subsequently released in their favour without depositing any security the applicant was labouring under the impression that since the goods had already been released to the consignee the question of imposition of penalty was not called for and as....

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....authorities. The authorities are supposed to exercise that discretion judicially and not arbitrarily. It is also settled that while disposing of the application under section 5 of the Limitation Act for condonation of delay the authorities are also supposed to give reasons for not accepting the explanation offered by the applicant for condonation of delay. A perusal of the order of the Tribunal in....