1997 (6) TMI 347

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....r arises in penalty proceedings under section 29A of the Kerala General Sales Tax Act, 1963. Relevant assessment year is 1985-86. On March 13, 1986, the assessee was transporting 12,000 kgs. of rubber in a lorry. On verification of the records, the Sales Tax Inspector attached to the sales tax check-post at Perumannoor (Ernakulam) found certain irregularities. Pursuant thereto, an enquiry was cond....

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....ssee had subsequently produced form 25 declaration to prove that he was not the last purchaser in respect of that consignment. Reliance was placed by learned counsel for the revision petitioner on a Bench decision of this Court in K.G. Thommen v. State of Kerala (1994) KLJ (TC) 477. In the above decision, this Court has held as follows:   "Two things are fairly clear on a reading of sectio....

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....he officer should find that there has been an attempt to evade tax due under the Act and that should be based on proper material." 3.. It is true that there is a finding in annexure A as well as annexure B that there was an attempt to evade tax under the Kerala General Sales Tax Act on the part of the assessee. In paragraph 4 of its order, Tribunal has held that the enquiry officer was justifie....

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....Tribunal should have taken the view that the assessee was not liable to pay any tax under the Kerala General Sales Tax Act and therefore there was no question of his attempting to evade payment of tax in respect of the above consignment. By applying the dictum laid down by this Court in the decision referred above, the authorities could not have imposed penalty, if, on facts, there was no liabilit....