9911796707
TMI Blog1996 (8) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... tempting to evade payment of tax under section 29A of the Act. The case of the respondent is that the petitioner had transported the goods covered by the sale bills Nos. 810 and 811 dated December 7, 1990 to Trichur and the vehicle was intercepted by the Sales Tax Inspector, II Circle, Palakkad on suspected evasion of tax. It was after the enquiry conducted under section 29A(4) the Additional Sales Tax Officer, II Circle, Palakkad imposed the said penalty. As against the levy of penalty under section 29A(4) the petitioner filed an appeal before the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Palakkad, but in vain. Thereafter, the petitioner filed a further appeal before the Sales Tax Appellate Tribunal. The Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer ordered to realize the aforesaid security amount as penalty payable for the evasion of tax by the petitioner. The case of the petitioner is that during the enquiry a certificate evidenced by annexure A issued by the partner of Apsara Stores has been produced to the effect that they have purchased soaps and detergent powders from the petitioner on December 7, 1990 covered by two sale bills Nos. 810 and 811 for an amount of Rs. 29,117.86. It is further stated in the certificate that the above purchase has been accounted by them as cash purchase made on December 7, 1990. During the enquiry the petitioner has also produced sale bills issued by Tata Oil Mills Limited, Ernakulam to prove that these commodities have suffered tax as it being t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the above two requirements, the officer can detain the goods. After detention and collection of security amount the officer authorised in that behalf shall conduct an enquiry under section 29A(4) of the Act. 6.. Section 29A(4) is thus: "(4) The officer authorised under sub-section (3) shall, before conducting the inquiry, serve notice on the owner of the goods and give him an opportunity of being heard and if, after the enquiry, such officer finds that there has been an attempt to evade the tax due under this Act, he shall, by order, impose on the owner of the goods a penalty not exceeding twice the amount of tax attempted to be evaded, as may be estimated by such officer." The levy of penalty under sub-section (4) is authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods under transport is taxable at the first point of sale. That means, it is not taxable at the point of second sale within the State. From the records produced in this case it is evident that in respect of the goods under transport tax was paid by Tata Oil Mills Limited and this fact is sufficiently proved by the assessment order passed in the case of the assessee evidenced by annexure D. That assessment order sufficiently reveals that the petitioner was dealing in second sales of scheduled goods. The case of the enquiry officer is that there was an attempt to help the consignee from payment of turnover tax. Inasmuch as it is sufficiently proved that the goods under transport are taxable on the first point of sale and it has thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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