2015 (10) TMI 220

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....ue Added Tax Act, 2008 (hereinafter referred to as "the Act"). 2. Briefly stated the facts of the present case are that truck No. HR-55-B-0749 was intercepted on June 10, 2014 by the Assistant Commissioner, Commercial Tax (Mobile Squad) Unit, Kannauj. It was found that the truck was carrying 600 bags of PVC dana showing in transit declaration form transportation from Delhi to Patna (Bihar). On verification it was found that neither the alleged consignee is a registered dealer nor the Suvidha number shown by the applicant has been generated by the said dealer. 3. As per departmental website between June 5, 2014 to June 9, 2014, the applicant had used ten transit declaration form showing sale of PVC dana to alleged purchaser of Bihar for Rs....

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..... 6. Sri B.K. Pandey submits that in view of the detail facts noted in the seizure order, the order passed under the proviso to section 48(7) of the Act, and the impugned order of the Tribunal, it is clear that the authority has lawfully demanded security of 40 per cent of the estimated value of the goods for release. The impugned order of the Tribunal does not suffer from any error of law or fact. The applicant has not only failed to establish the transaction to be genuine and covered by proper and valid documents but also filed a false affidavit before this court. He, therefore, submits that this revision deserves to be dismissed. 7. I have carefully considered the submissions of the learned counsel for the parties. 8. Before I proceed....

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.... the respondent. (2) Today the applicant has filed an affidavit sworn on August 18, 2014. In paragraph No. 3 of the affidavit, it is stated that for the first time the applicant received order for supply of 600 bags to M/s. Durga Trading, Kochas, Sasaram, Rohtas, Bihar and received Rs. 1,00,000 as advance. (3) In the order dated June 24, 2014 passed by the Joint Commissioner (SIB), Commercial Tax, Etawah Zone, Etawah, it is recorded that as per departmental website, between June 5, 2014 to June 9, 2014, PVC dana of Rs. 1,26,48,000 is shown to have been sent to two purchasers of Bihar to under ten transit declaration forms, out of which goods of value of Rs. 85,58,000 through seven IDF within three days is shown to have been sent to the al....

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....ffidavits filed on behalf of applicant and the facts recorded in the order of the Joint Commissioner as well as the Tribunal indicates willful and deliberate suppression of facts by the applicant and his involvement in evasion of tax. (7) Let a fresh affidavit be filed by the applicant disclosing true and correct facts including the description of payment allegedly received from the purchasing dealer and the details of 10 TDF which have been used by him between June 5, 2014 to June 9, 2014 for PVC dana worth of Rs. 1,26,48,000. Copies of all the relevant records shall also be filed along with the affidavit. Learned standing counsel shall also produce the original records of the case of the seizing authority and the Joint Commissioner, on t....