9911796707
TMI Blog1994 (2) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... verification conducted by the Sales Tax Officer, he found the goods numbering 4,250 pieces of laminated sheets worth Rs. 2,93,000. He, accordingly, issued a show cause notice calling upon the applicant to submit his explanation regarding the discrepancy found in the declaration which did not tally with the physical verification of goods. The dealer's explanation was that the declaration was based on the entries made in the invoice accompanying the goods and since in the invoice the description of goods was wrongly made due to typographical error and instead of 4,250 sheets only 425 sheets were mentioned as such the wrong declaration was not intentional as also there was no intention to evade payment of tax. The explanation of the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal also did not find any force in the contentions and the prayer of the applicant. Before the Tribunal too the applicant reiterated his explanation and the prayer as earlier asserted by him before the Sales Tax Officer and the Assistant Commissioner. The Tribunal, accordingly, rejected the appeal. Hence, this revision. Heard Sri Bharatji Agrawal, learned counsel for the applicant and Sri C.P. Gupta, Standing Counsel, for the respondent. The contention of the applicant's counsel is that the Tribunal as well as the Assistant Commissioner failed to consider the explanation in the proper perspective. It was argued that the challan, the excise gate pass and the form No. 25A of the State of M.P. Sales Tax Department did conform to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant which will be decided in the penalty proceedings under section 15-A(i) it appears necessary in the interest of justice that the goods of the applicant may be released by the Sales Tax Officer (Check Post) on his depositing a sum of Rs. 34,000 which may represent the tax liability of the applicant and for the remaining amount of Rs. 70,000 he may furnish security other than cash and bank guarantee in favour of the Sales Tax Officer (Check Post). As soon as these formalities are completed by the applicant, the Sales Tax Officer (Check Post) shall issue form No. 34 to him and shall permit the applicant to cross the entry check-post on his giving a declaration as per law. The orders of the Sales Tax Officer and the Sales Tax Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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