TaxTMI 
TaxTMI 
2013 (9) TMI 984
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.... 2. Succinctly stated the facts giving rise to this petition are that the competent authority checked the goods vehicle bearing No. RJ 18/G-0075 on February 17, 2005 at check-post, Ratanpura, wherein it was found that Dalda refined soyabean oil and Dalda vanaspati was being transported from Bundi to Punjab. The assessing authority after taking into account the documents submitted at the time of checking felt satisfied that the nature of transaction is not a consignment of goods as stock transfer, simplicitor and found that the same is a inter-State sale of goods. The conclusion was drawn by the assessing authority on examining the details mentioned in the documents. 3. Considering all these facts and circumstances, the assessing authorit....
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....Board, which is a question of law, requiring adjudication by this court, in exercise of revisional jurisdiction. 7. Per contra, learned counsel for the respondent Mr. Neeraj Kumar Jain has urged that the learned Tax Board has examined the matter threadbare and while relying on a decision of the honourable apex court, has dismissed the appeal of the petitioner-Revenue which calls for no interference in exercise of revisional jurisdiction of this court. Mr. Jain further submits that the finding of fact recorded by the first appellate court, as well as by the Tax Board is based on proper appreciation of the evidence and other materials on record, cannot be faulted and as such there is no question of law involved in the matter, requiring adj....
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....cuments are false or forged. Such hasty self-serving admissions are nothing better than admission of guilt before the police authorities, which are not even admissible in evidence. They may be made under fear or undue influence of authorities, even by not specifically authorized persons on behalf of the assessee or may be made as self-serving admissions to get over with the lengthy proceedings. Had it been end of the matter for the assessing authority with such admissions being conclusive proof of guilt of evasion of tax, the very purpose of the need to hold enquiry under section 78(5) of the Act would be defeated. It is not the intention of the Legislature to let such loose ends in penal provisions like section 78(5); therefore, the author....
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.... authorities in the hierarchy, choose in their discretion, not to impose the penalty under section 78(5) of the Act. Therefore, it may not even give rise to a question of law arising out of the order of the Tax Board as required by section 86 of the Act. Secondly, the facts of the present case clearly indicate that the prescribed documents as prescribed in section 78(2) the Act, namely, bill and ability, relating to the goods found at the time of checking in transit were admittedly there. There is no finding nor even an allegation against the assessee that these documents were false or forged. The mere presence of a duplicate bill bearing hand written No. 940 giving the same quantity and description of the goods cannot per se lead to any in....