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TMI Blog2003 (9) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... se are that the revisionists, M/s. Polyplex Corporation Limited is a public limited company incorporated under the Indian Companies Act, 1956. Its registered office is situated at Lohiya Head Road, Khatima District, Udham Singh Nagar having its head office in New Delhi and a godown at Noida. The company is registered under the U.P. Trade Tax Act as well as the Central Sales Tax Act, 1956 and the applicant has been granted eligibility certificate under section 4-A of the U.P. Trade Tax Act. 4.. The applicant is carrying on the business of manufacture and sale of polyester films within India as well as outside the country. In view of the policy of Government of India, the company was permitted to import certain items under custom duty free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed separately on January 25, 1996 imposing a sum of Rs. 13,76,150 as penalty. 8.. The penalty was imposed on the basis of transactions, already recorded in the account books for the assessment year 1992-93 in which it was found that the goods imported are duly recorded in the account books but these goods have been brought without form-XXXI. Hence there is a technical violation of section 28-A. 9.. Against the aforesaid order of the Trade Tax Officer, Khatima, dated January 25, 1996, for the assessment year 1992-93 and the order dated November 6, 1995 for the assessment year 1993-94 imposing penalty under section 15-A(1)(o) appeals were filed before the Deputy Commissioner (Appeals), Trade Tax, Haldwani. The Deputy Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the company itself and was duly entered in the account books of the company and on which the tax has already been deposited by the company on its sales made by it. He has placed reliance in the case of Gulmarg Chemicals and Scientific Works, Aligarh v. Commissioner of Sales Tax, U.P. reported in [1997] 105 STC 144 (All.); 1996 UPTC 973. In the case of Gulmarg Chemicals [1997] 105 STC 144 (All.); 1996 UPTC 973, the purchases of Rs. 3,09,832.90 were found duly recorded in the account books, which was verified and due tax was paid but it was found that form XXXI was not furnished for the purchases of these goods, which was brought from outside. Hence the penalty was imposed by the assessing authority and was confirmed up to the Tribunal level ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saction is duly recorded in the account books on which tax has also been paid as such neither there was intention of the company to evade tax nor there was any loss of revenue to the department and as such the Tribunal was not correct in confirming the imposition of penalty. 14.. In the case of Sri Mewa Lal and Sons v. Commissioner of Sales Tax reported in 2002 UPTC 165 the court has held a finding has to be recorded by the authorities concerned that the goods were being transported in an attempt to evade assessment or payment of tax due or likely to be due under the Act. Unless such a finding is recorded no penalty can be imposed. 15.. In the present case on the contrary there is a finding in favour of the company that there was no int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is situated at Noida. Details of the consignment was verified by the Customs Department, New Delhi, and was duly recorded in the custom's record and the company has deposited the tax. 18.. The Trade Tax Tribunal being last fact-finding authority has categorically recorded a finding that the department has not suffered any loss of revenue since the entire tax has been deposited along with the interest, for the delay in depositing the tax and the entries of these goods have been duly made in the custom documents including in the records maintained at Delhi for its movement from Delhi to Noida. Form XXXI as required under section 28-A was not available at the time of seizure but other documents were available and the entire payment was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the importer or his agent." "Rule 83(4).-(a) The owner, driver or any other person in-charge of the vehicle or vessel shall, in respect of such goods carried in the vehicle or vessel as are notified under or referred in sub-section (1) of section 28-A and as exceed the quantity, measure or value specified in the notification therein, carry with him the following documents: (i) form of declaration for import or certificate in form XXXII, hereinafter in the rules in this chapter referred to as declaration or certificate, as the case may be, in duplicate; (ii) cash memo, bill or challan, (iii) authorisation for transfer of goods/goods challan hereinafter referred to as trip sheet in triplicate." 19.. Learned counsel for the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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