9911796707
TMI Blog1993 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-A(6) of the U.P. Sales Tax Act (for short "the Act"). The petitioner is stated to be a registered firm under the Karnataka Sales Tax Act and the Central Sales Tax Act. It is engaged in the manufacture of tractor parts at its unit at Bangalore. It seems that certain tractor parts were consigned by the petitioner by road transport and were being sent to Gorakhpur accompanied by the relevant doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax sought to be evaded. An appeal against that order to the Sales Tax Tribunal was dismissed by the impugned order. This revision has been filed challenging the order passed by the Sales Tax Tribunal. I have heard learned counsel for the applicant and the learned Standing Counsel who represents the sole respondent. In my opinion, this revision can be disposed of finally without inviting any co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and genuine documents and if for the reasons to be recorded, he is satisfied that such goods were being so transported in an attempt to evade assessment or payment of tax due or likely to be due under the Act, he may order detention of such goods. Sub-section (7) of section 28-A provides that sub-section (6) of section 13-A, amongst other sections, shall mutatis mutandis apply to such detention as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-A from a dealer is by way of security to cover the amount of tax and penalty that may ultimately be assessed and imposed. There is nothing on the record to show whether any penalty proceedings have been initiated so far. It is not disputed for the petitioner that there were some irregularities in the documents accompanying the goods. The question as to whether those irregularities were accident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r than cash to the sum as directed by the Assistant Commissioner, Sales Tax, Check-post, Jhansi, to the satisfaction of the said officer, the goods may be released. Penalty proceedings may, however, be expedited and concluded at an early date. The security so furnished shall be subject to the orders passed in penalty proceedings. To the extent, the order of the Sales Tax Tribunal is contrary to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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