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TMI Blog2007 (10) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1963 revising an order passed by the Deputy Commissioner reducing the amount of penalty to Rs. 5,000, is under challenge in this appeal. Intelligence Officer in exercise of the powers under section 45A of the Act imposed penalty of Rs. 6 lakhs on M/s. Jas Agencies, Sultan Bathery for the year 1995-96 stating that the assessee had deliberately acted in contravention of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see along with the extracts it was revealed that 83 sale bills serially numbered from 1 to 83 dated August 25, 1995 to March 25, 996 were not accounted in the books of account of the assessee. Intelligence Officer therefore imposed penalty of Rs. 6 lakhs. Assessee failed to account the sales of 16,280 bags of cement valued at Rs. 27,90,260. Assessee contended that he is only a second seller in cem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n while as per the records of the executive engineer assessee had sold 16,280 bags of cement valued at Rs. 27,90,260 as per 83 sale bills issued by the assessee. The documents kept in the office of the executive engineer are public documents kept in the ordinary course of business of Government administration and hence there is nothing illegal in relying on those documents to come to a finding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or on the other side of the bill or cash memorandum to the effect that the goods covered by the bill or cash memorandum had suffered tax at his (sellers) hands or at the hands of any other dealer mentioned in the certificate. Reference is made to the decision of a Full Bench of this court in Sreekrishna Trading Company v. State of Kerala [1998] 108 STC 14; [1995] 2 KLT 255 wherein the court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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