9911796707
TMI Blog1993 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 and setting aside the said order, remanded the matter to the assessing officer for fresh disposal. The contention raised by the revisionist in both these revisions is that there was no material whatsoever to justify the proceedings against the present revisionist and the order of remand that has been passed to enable the assessing officer to collect evidence was unjustified. The facts are that the revisionist deals in machinery and machinery parts. On July 11, 1985, there was a raid by Excise Department on house No. 83/17A Parmpurwa, Kanpur, from where some quantity of foreign liquor was recovered. The Excise Department informed the sales tax authorities that the present revisionist ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Sales Tax Officer vide order dated October 9, 1985. The assessee preferred appeal to the Assistant Commissioner (Judicial) who confirmed the levy of penalty. The Tribunal for the reasons stated above has set aside the penalty order also and remanded the matter back to the assessing officer. As is evident from the orders of the authority below apart from the information that the revisionist had some connection with the aforesaid liquor no other material had been brought on record by the assessing officer either to support the levy of penalty or the assumption that the revisionist was dealing in liquor. There is nothing to show even what type of connection the revisionist had with the liquor. It is clear from the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to investigate and find out if there was any basis to make an assessment on the assessee or levy penalty. The officer patently proceeded mechanically and in view of the finding recorded by the Tribunal and the circumstances of the case remand of the proceedings to the assessing officer is unjustified and is not legally tenable. Section 15-A(1)(o) deals with a person who imports or transports, or attempts to import or transport or abets the import or transport of any goods in contravention of the provisions of section 28-A. It does not deal with possession of any goods and mere possession cannot amount to import or transport. Thus patently section 15-A(1)(o) could not be invoked on mere information that revisionist was somehow connected wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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