2015 (9) TMI 1510

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....der dt.17/06/2005 passed by the Deputy Commissioner (Appeals) (for short, 'DC (A)') has been upheld. It relates to Assessment Year 2003-04. 2. Brief facts noticed are that the respondent is a driver of vehicle (Truck) bearing No.RJ-19-G-5955 of M/s. Suprabhat Road Carrier Pvt. Ltd. which was intercepted on 18/10/2003 by the officers of the petitioner-department at the check post "Uncha Nagla" and at that time, the Incharge of the vehicle produced Builty No. PG-9784 dt.13/10/2003, Bill No.435 and ST-18A bearing No.29565. It was claimed that the goods, containing 89 packet FR Cables and other material, started from Kolkata and was on way to Nokha (Bikaner). On checking, some discrepancies were noticed by the authorized officers tha....

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....er contended that material particulars were found lacking and there were other discrepancies as TIN number was not mentioned and the declaration form had already expired on 17/10/2003 when the goods were intercepted on 18/10/2003 and accordingly contended that the order of the Tax Board is perverse and the question needs consideration by this Court. 6. I have considered the arguments advanced by counsel for the petitioner and in my view, the order of the Tax Board is just and proper and based on finding of fact and the material available on record namely; only one column in the earlier declaration form ST-18A was found to be not written which was not a material particular in the light of the judgment rendered in the case of Guljag Indust....