2010 (11) TMI 887

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..... ent to the passing of the impugned order cannot be considered under section 10B of the Act. Revision dismissed.
RAJES KUMAR, J. For the Appellant : Piyush Agrawal For the Respondent : B.K. Pandey, Standing Counsel, RAJES KUMAR J.--The present revision arises from the order of the Tribunal dated March 27, 2003, relating to the assessment year 1996-97. The assessing authority passed the penalty order under section 15A(1)(o) of the U.P. Trade Tax Act, 1948 (called the, "Act" for short) on December 2, 1997 on the ground that on October 1, 1996 when vehicle No. DL -IG/5076 was intercepted by the trade tax authorities, on physical verification, "twisted ribbed bar" was found, while in the declaration "ribbed bar&q .....

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..... produced for verification before the assessing authority. Heard learned counsel for the parties and perused the record. Sri Piyush Agrawal, learned counsel for the applicant, submitted that in the assessment proceeding no adverse inference has been drawn from the seizure of the goods and the books of account have been accepted and since there was no attempt to evade the tax, penalty has been illegally levied. Sri B.K. Pandey, learned standing counsel, submitted that in the penalty proceeding, despite the notice being issued, the assessee could not produce the books of account for verification and, therefore, the penalty has rightly been levied. He further submitted that the assessment order has been passed in the year 1999, subsequent to .....

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..... emed to have been the subject-matter of an appeal under section 9; (b) before the expiration of sixty days from the date of the order in question; (c) after the expiration of four-years from the date of the order in question or after the expiration of two years from the date of commencement of section 19 of the U.P. Sales Tax (Amendment and Validation) Act, 1978, whichever is latter." Under section 10B of the Act only those document can be considered which are part of the record at the time of passing of the impugned order subject to revision. The documents which came in existence of the record subsequent to the passing of the impugned order cannot be considered under section 10B of the Act. Reliance is placed on the decision of th .....

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