2015 (2) TMI 139

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.... appeal filed by the petitioner-department and affirmed the order passed In the learned Deputy Commissioner (Appeals), Bharatpur [in short "The DC(A)"], who vide order dated 18-5-2005 deleted the penalty amounting to Rs. 42,000/- imposed by the learned Assistant Commercial Taxes Officer, Flying Squad, Bharatpur, vide order dated 5-4-2001. 2. The brief facts of the case are that on 5-4-2001 a vehicle bearing No. HR-38-D-3163 was intercepted and checked near Bharatpur, which was containing M.S. Scrap. On interrogation, the driver of the vehicle produced challan No. 01, dated 4-4-2001 of Gupta and Gupta Company, Agra. Builty No. 137, dated 4-4-2001 belonging to Shyamji Roadways, Hathras Road, Agra and declaration Form No. ST-18-A beari....

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....the issue with reference to the fact that penalty was imposed prior to 22-3-2002 and since the Full Bench of the Tax Board, Ajmer in the Case of Assistant Commercial Taxes Officer v. M/s. Bajrang Timber Mart, Ladnu, vide order dated 22-12-2005 held that penalty could not be imposed upon the owner and only on this basis, the penalty was deleted. 5. Hence, this revision petition. 6. Ms. Tanvi Sahai, learned counsel for the petitioner-department submitted that there were cuttings and overwritings in the declaration form, shows wrong intention of the respondent-assessee as declaration form was re-used and it is a clear-cut case of tax evasion. She further submitted that the particulars of the declaration form ought to have been ....

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....gned orders, I am fully convinced that the penalty has rightly been imposed by the learned ACTO and both the lower Appellate Authorities were not justified in deleting the penalty as the Hon'ble Apex Court clearly speaks about the fact that if there is a blank declaration form, or material particulars have been left blank then there is every apprehension that it could be reused and in such case, penalty could be imposed. Here in this case, there are overwritings and cuttings in the columns of the declaration form and in material particulars and the learned ACTO has rightly come to the conclusion that the form was re-used and which has been the view of the Hon'ble Apex Court in the case of Guljag Industries v. Commercial Taxes Officer (supra....