1996 (2) TMI 478

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.... forwarding agents within the meaning of section 36-A of the Act and, therefore, confirming a penalty of Rs. 500 imposed under section 36-A(2) of the Act by the lower courts?" 2.. The assessee, M/s. Delhi, U.P., M.P. Transport Co., Satna, have dealings in transportation of goods. Certain information was sought from the assessee and it appears that the same was not furnished. Therefore, penalty under section 36-A(2) of the Act has been imposed. Between the period July 20, 1984 to September 9, 1984, Sales Tax Flying Squad of Satna checked 4 trucks of the Transport Co. to deliver the goods of 60 bilties with the consent of the Sales Tax Department. After ascertaining the names and addresses of the customers, goods of the bilties were delive....

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....dressees of the manager and members of such family, as the case may be; (b) require any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish a statement of the name and address, of the person for whom he is a trustee, guardian, manager or agent; (c) require any person whom he has reason to believe to have purchased goods from outside Madhya Pradesh to furnish a statement of the name and address of the person from whom he has purchased such goods and the description and price thereof and the manner in which they were delivered to him; (d) require any person whom he has reason to believe to have despatched goods to any place outside Madhya Pradesh to furnish a statement of the name and addres....