2012 (12) TMI 957 - HC - VAT and Sales Tax

Summary

Issues:
The judgment discusses the application of Section 15A of the U.P. Trade Tax Act, 1948 in a case involving the importation of goods in contravention of Section 28A.

Analysis:
The court examined the provisions of Section 28A, which require an importer to obtain a prescribed declaration form before bringing goods into the state from outside. Sub-section (2) of Section 28A outlines specific obligations for importers regarding goods consigned by road, including furnishing the form to the consignor, delivering a copy to the first check-post, or to the assessing authority if no check-post is present, and retaining a copy for themselves.

In the case at hand, the importer failed to produce the required form at the check-post when the truck carrying the goods passed through. However, it was established that the form had been obtained before reaching the check-post, and it was promptly produced upon realization of the oversight. The court found that while there was a technical violation of Section 28A due to the initial failure to present the form at the check-post, the subsequent production of the form demonstrated compliance with the legal requirements.

Consequently, the court concluded that there was no basis for the assessing authority to conclude that the importer had contravened the provisions of Section 28A. As a result, the court intervened in the matter, overturning the penalty imposed by the assessing authority and setting aside the orders issued by the appellate authority and the Tribunal. The revision was allowed, and the penalty was revoked.

This judgment highlights the importance of procedural compliance in matters related to the importation of goods under the U.P. Trade Tax Act, emphasizing that technical lapses may not always amount to substantive violations warranting penalties.