1996 (10) TMI 468

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....9A of the Kerala General Sales Tax Act, 1963 which empowers the Intelligence Officer-incharge, for the purpose of verification of the documents required under section 29(2) to be in the possession of the person transporting the goods, for reaching satisfaction that there is no evasion of tax. This is in view of undisturbed findings, there being no dispute that the petitioner-assessee has paid the ....

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....ccompanied by a printed copy of the bill. But absence of bill with the consignment by itself is not a reason to support a finding of evasion of tax at the stage of enquiry under section 29A(4). There should be a positive supported by valid data and material that there was attempt at evasion of tax. Such a finding is lacking in this case. The very fact that the sales were accounted in the regular ....

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....is Court, of which one of us (myself) was a partner, had an occasion to observe that the officer conducting the enquiry as a result of the interception is bound to consider documents produced before the adjudicating officer during enquiry and if it leads to the situation of proof that there was no evasion of tax, penalty could not be understood to be justifiably leviable. It is sufficient that the....