TaxTMI 
TaxTMI 
2010 (7) TMI 906
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....and the goods were detained. A show-cause notice was issued on December 27, 2001 as to why the goods may not be seized on one of the grounds that it was not accompanied by form XXXI. The dealer submitted reply on December 29, 2001 along with form XXXI. The form XXXI so produced was not accepted and the goods were seized which were directed to be released on furnishing security. Penalty proceedings under section 15A(1)(o) of the U.P. Trade Tax Act were also drawn against the dealer for importing goods in contravention of provisions of section 28A of the Act. The assessing authority vide order dated March 22, 2002 imposed the penalty which was reduced in appeal by the Deputy Commissioner (Appeals). On further appeal to the Trade Tax Tribunal....
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....ration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed. Rule 83 of the Rules framed under the Act prescribes for carrying the following documents: (i) declaration in form XXXI; (ii) cash-memo/challan or bill; and (iii) authorisation of transit of goods (trip sheet). The aforesaid section 28A read with Rules also lays down that the driver of the vehicle or the person in charge shall make available the vehicle to the officer in charge of the check-post or barrier and allow him to search the vehicle and inspect the goods and produce all documents required to be carried. It also authorises the officer to seize the goods, if he is satisfied that the goods were being transported in ....
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....NTN 389 his Lordship of this court relying upon a Division Bench decision in Jain Shudh Vanaspati Ltd., Ghaziabad v. State of U.P. [1983] 53 STC 54 (All); [1983] UPTC 183, held that the attempt to evade tax is a mandatory pre-condition for seizure of goods and for levy of penalty and the intention to evade tax cannot be inferred merely for the reason that the goods are not accompanied by the requisite declaration or that certain columns in the form have not been filled up. In the case in hand the basic ground for levying penalty is that the form XXXI was not available with the goods and in the bilti the name of the parties were subsequently filled up. It was on the basis of the aforesaid that an inference was drawn that the assessee/dealer....