1994 (9) TMI 332

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....s application under section 22 of the U.P. Sales Tax Act, 1948, for the rectification of the aforesaid order. I have heard the learned counsel for the petitioner and the learned Standing Counsel. The petitioner's case is that he purchased 100 quintals of mustard oil for a sum of Rs. 1,40,000 from M/s. Mahalaxmi Oil Mills, Dholpur (Rajasthan), which was being transported through tanker No. VPP 1989 from Dholpur to Patna. The petitioner carries on its business at Patna. The tanker was accompanied by challan No. 59 dated November 28, 1983, issued by the seller M/s. Mahalaxmi Oil Mills, Dholpur. The tanker also carried a road permit issued by the Bihar Transport Authority for a trip to Dholpur and back. The tanker was intercepted at Agra whe....

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....ing has been recorded by the respondent No. 3. It is further stated that in case the goods had been purchased from Uttar Pradesh then the penalty should have been levied on the selling dealer. According to the petitioner, there was no material to prove that the goods were purchased within the State of Uttar Pradesh. The petitioner further contends that the notice having been issued with the allegation that no transit pass was obtained, the penalty could not be levied under section 13-A(4) of the Act. The respondents have not filed any counter-affidavit. The copy of the show cause notice issued by the Sales Tax Officer to the petitioner is at page 20 of the paper book which states that the petitioner was found carrying a tanker of must....

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....tement that the goods loaded in the tanker originated within the State of Uttar Pradesh itself.   The Sales Tax Officer indulged in day-dreaming by assuming that the goods were purchased from some dealer in U.P. by mentioning inconsequential circumstances like the alleged omission on the part of the driver to possess a receipt for payment of toll tax and absence of an endorsement on the road permit by the transport authorities of Rajasthan. If the Sales Tax Officer doubted the genuineness of the challan, it was his bounden duty to contact the selling dealer and it was only if the selling dealer could not be traced or if the selling dealer denied the transaction or there was other cogent evidence that a presumption of the kind mentio....