TaxTMI 
TaxTMI 
2016 (11) TMI 842
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....isions of Section 15A(1)(o) of the 1948 Act. The case of the revisionist was that a tanker vehicle commenced its journey in the State of Rajasthan and was bound to the premises of a dealer namely Rama Phosphate Ltd. at Indore in the State of Madhya Pradesh. This vehicle is stated to have been intercepted near the Saiyan crossing just prior to the check post established by the Trade Tax authorities in the district of Agra. Since the goods were not accompanied with the documents required in terms of the provisions of Section 28A, they were detained. A notice to show cause was issued on 5 February 2000 calling upon the person in charge of the vehicle to establish cause as to why penalty be not imposed. A reply is stated to have been submitted ....
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....n connection with business, shall obtain the prescribed form of declaration, on payment of the prescribed fee, from the Assessing Authority having jurisdiction over the area where his principal place of business is situated or, in case there is no such place, where he ordinarily resides: Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate. (2) Where such goods are to be consigned by road,-- (a) the importer shall furnish to the consignor the declaration in the prescribed form in duplicate duly filled in and signed by him and the driver or any other pe....
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....y whenever demanded by it within such period. (3) Where such goods are consigned by rail, river, air or post, the importer shall not-- (a) obtain or cause to be obtained delivery thereof unless he furnishes or causes to be furnished to such officer, as may be authorised in this behalf, by the State Government, a declaration in the prescribed form in duplicate duly filled in and signed by him for endorsement by such officer ; and (b) after taking delivery, carry the goods away or cause the goods to be carried away from the railway station, steamer or boat, station, air-port or post-office, as the case may be, unless a copy of the declaration duly endorsed by such officer is carried with the goods. (4) Wher....
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....e goods. (6) Where the officer making the search or inspection under this section finds any person transporting or attempting or abetting to transport any goods to which this section applies without being covered by the proper and genuine documents referred to in the preceding sub-sections and if, for reasons to be recorded, he is satisfied, after giving such person an opportunity of being heard, that such goods were being so transported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order detention of such goods. (7) The provisions of sub-sections (2), (6) and (8) of Section 13-A shall mutatis mutandis apply to such detention, as they apply to seizure under that section.....
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....f this section, the hirer of the vehicle shall also be deemed to be the owner of the vehicle." A perusal of Section 28-A would establish that a person who intends to bring, import or otherwise receive goods, "into the State" from any place outside the State of U.P. is liable to obtain a declaration form as prescribed upon payment of the requisite fee. From the plain and unambiguous language of Section 28A, it is clear that the obligation which is placed in terms of its provision is upon a person who intends to bring import or otherwise receive goods into the State. Section 28-A obviously, therefore, cannot apply to goods, which are merely transiting the State of U.P. on their journey onwards to another State. The case of goods which e....
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.... was no occasion for it being asserted or held that the goods in question were intended to be brought, imported or otherwise received into the State of U.P. Since in view of the above the provisions of section 28A did not apply, consequently the levy of penalty in terms of clause (o) of Section 15-A (1) was clearly unsustainable and unjustified. While it is true that the proceedings for levy of penalty were instituted with reference to clause (o) of Section 15-A (1) alone, the case of the revisionist may be tested even on the pedestal of Section 28-B. It becomes pertinent to note that for violation of Section 28-B or its provisions a like penalty is provisioned for in clause (q) of Section 15-A(1). The vehicle in question commenced its j....