9911796707
TMI Blog1999 (5) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3.. The facts of the case are that on May 3, 1995 a consignment of 10 barrels of glycerine and 1,000 kg. of pentreythrial was being sent by M/s. Aureole Rubber (P) Ltd., Delhi, to the revisionist situate at Noida. The consignment was being carried in a tempo but was not accompanied by form XXXI. Although the other papers, i.e., the bill, invoice, gate pass, etc., were available with the driver of the tempo. The vehicle was checked by the Trade Tax Officer, Mobile Squad II, Noida, and the goods were detained as the consignment was being carried in violation of section 28-A of the Act. The consignor aforesaid filed objection on May 6, 1995 contending that the goods were being supplied to the present revisionist in pursuance of its order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of the present revisionist has made a reference to this in the order dated April 23, 1996 levying penalty under section 15-A(1)(o) of the Act, copy of which is annexure 4 to the revision petition. In the penalty proceedings, the dealer s explanation was that the default, if any, was on the part of the seller, M/s. Aureole Rubber (P) Ltd., because the purchaser had sent form XXXI to it. As stated above, the Trade Tax Officer has held the present dealer to be responsible. According to him, it should have ensured that form XXXI accompanied the consignment. It may be mentioned here that when the goods were seized it was the seller aforesaid who filed objections and who ultimately deposited the security demanded and in whose favour the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h form XXXI to the consignor. This contention was accepted in the proceedings against M/s. Aureole Rubber (P) Ltd. and the assessing officer of the present assessee has also not negatived this contention. 7. Rule 84 of the U.P. Trade Tax Rules deals with inspection of goods in transit and sub-rule (3) thereof provides that if on examination the officer finds that any consignment is not covered by one or more of the documents, the officer shall immediately issue a notice to the driver or person-in-charge of the vehicle to show cause why the goods be not seized. Rule 85 provides that the person desirous of importing or receiving into the State-shall send to the selling dealer or consignor of the other State two copies of the declaration i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that the consignor filed his objections on May 6, 1995. The Tribunal has also observed that if form XXXI had been sent to the consignor then the same could have been produced as soon as the goods were detained and there was no reason for not producing the same for three days. These are observations about the conduct of a third person, i.e., the consignor. So far as the present revisionist is concerned, there is nothing to show that it did not supply to the consignor a form XXXI which was necessary for bringing the goods from Delhi to the State of U.P. The Trade Tax Officer, Mobile Squad, should have immediately on the detention of the goods contacted the present revisionist to find out if any form XXXI had been issued, but that was not d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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