2017 (5) TMI 128

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....er the detention of the vehicle, and without any substantive material on record to hold so? (ii) Whether the revisionist was liable to pay any penalty under section 13A(4) of the Act after the presentation of the relevant documents within hours of the interception of vehicle carrying rice meant for export? Penalty under section 13-A(4) of the U.P. Trade Tax Act, 1948 has been imposed upon the assessee on the ground that at the time when the vehicle was detained the driver could not produce valid documents to show that the movement of goods was duly accounted for in the books of account. Assessee herein is a registered dealer and is having a rise mill at Saharanpur. It appears that 95 bags of basmati rice were loaded on a trac....

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....nding counsel on the other hand submits that the order of the Tribunal is valid and requires no interference. I have heard Shri M.M. Lal, learned counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the State and perused the material brought on record. Section 13-A(1) and (4) of the U.P. Trade Tax Act reads as under: "13-A. Power to seize (1) An officer authorised under sub-section (2) of Section 13 shall have the powers to seize any goods- (i) which are found in the dealer's [place of business or vehicle] or any other building or place; or (ii) which such officer has reason to believe to belong to the dealer and which are found in any [place of business or vehicle] or building o....

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....ods were duly accounted for and there was no intention to evade tax then the order of seizure or for imposing penalty would not ordinarily be passed. Learned standing counsel submits that in the facts of the present case the decision of the Tribunal is valid. The provision extracted above, is clear inasmuch as it is only if the concerned authority after taking explanation of the assessee is satisfied that the goods were omitted from being shown in the account registers and other documents referred to in sub-section (I) that an order of penalty could be passed. In the facts of the present case before an order of seizure could be passed, the assessee had promptly produced materials to show that the transaction was duly accounted for in ....