TaxTMI 
TaxTMI 
1996 (8) TMI 509
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....it of Rs. 3,837 was realised from the petitioner as penalty for attempting to evade payment of tax under section 29A of the Act. The case of the respondent is that the petitioner had transported the goods covered by the sale bills Nos. 810 and 811 dated December 7, 1990 to Trichur and the vehicle was intercepted by the Sales Tax Inspector, II Circle, Palakkad on suspected evasion of tax. It was after the enquiry conducted under section 29A(4) the Additional Sales Tax Officer, II Circle, Palakkad imposed the said penalty. As against the levy of penalty under section 29A(4) the petitioner filed an appeal before the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Palakkad, but in vain. Thereafter, the petitioner file....
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....over tax. In view of the aforesaid conclusion the enquiry officer ordered to realize the aforesaid security amount as penalty payable for the evasion of tax by the petitioner. The case of the petitioner is that during the enquiry a certificate evidenced by annexure A issued by the partner of Apsara Stores has been produced to the effect that they have purchased soaps and detergent powders from the petitioner on December 7, 1990 covered by two sale bills Nos. 810 and 811 for an amount of Rs. 29,117.86. It is further stated in the certificate that the above purchase has been accounted by them as cash purchase made on December 7, 1990. During the enquiry the petitioner has also produced sale bills issued by Tata Oil Mills Limited, Ernakulam to....
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.... of the tax. If there are reasons for satisfaction of any one of the above two requirements, the officer can detain the goods. After detention and collection of security amount the officer authorised in that behalf shall conduct an enquiry under section 29A(4) of the Act. 6.. Section 29A(4) is thus: "(4) The officer authorised under sub-section (3) shall, before conducting the inquiry, serve notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall, by order, impose on the owner of the goods a penalty not exceeding twice the amount of tax attempted to be evaded, as may be estimated by such officer." ....