9911796707
TMI Blog2007 (2) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year, 1996-97, by which the Tribunal has confirmed the order of the first appellate authority deleting the penalty under section 13A(4) of the Act. Brief facts of the case are that on the inspection of the vehicle loaded with 211 bags supari by the Trade Tax Officer (SIB), Jhansi on March 14, 1997 bill No. 26, dated March 12, 1997, builty No. 142, dated March 12, 1997 of Shriram Transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity was of the view that the dealer had issued the bills with irregular serial numbers. Being aggrieved by the penalty order, dealer filed an appeal before the Deputy Commissioner (Appeals), Jhansi. The Deputy Commissioner (Appeals), Jhansi, allowed the appeal and set aside the penalty order on the ground that the entry of the bill was duly found entered in the books of account. Order of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1), it shall pass an order imposing a penalty not exceeding forty per cent of the value of such goods as he deems fit. Penalty under section 13A(4) of the Act can be levied only in a case where goods are omitted to have been shown in the books of account, document or register. In the present case, it is true that the dealer had not produced the books of account before the Trade T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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