9911796707
TMI Blog2011 (4) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... ready sold in Madhya Pradesh is false. In this view of the matter, I am of the opinion that the Tribunal has manifestly erred in law in placing reliance on the documents which were not even in existence at the time of seizure, in holding Arvind Kumar to be the owner of the vehicle; the vehicle was not being brought in U.P., for sale; and accordingly directing its release without security. In favour of Revenue - Sales/Trade Tax Revision No. 93 of 2011 - - - Dated:- 7-4-2011 - PANKAJ MITHAL J. B.K. Pandey, Standing Counsel, for the petitioner Manish Jain for the respondent JUDGMENT This revision by the Revenue is directed against the order of the Commercial Tax Tribunal dated February 3, 2011 whereby the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) was recorded and he accepted that he was bringing the vehicle from M/s. Kabra Motors, Gadarwara, Madhya Pradesh, for delivery to M/s. Shekhawat Motors as per the delivery challan No. 60 dated December 18, 2010. The aforesaid delivery challan is of the Kabra Motors, Gadarwara, Madhya Pradesh, and it mentions the name of the customer as M/s. Shekhawat Motors along with the particulars of the vehicle. No other document was accompanying the vehicle. In passing the seizure order, in absence of form 38 and in view of the statement of the driver, the authority held that the vehicle was being imported with the object of sale in U. P., and their appears to be clear intention to evade tax. The value of the vehicle was estimated to be ₹ 1,50,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... later stage. From the above, it can safely be inferred that the vehicle was brought inside U.P., for the purposes of sale but without proper documents. Apart from the above documents, no other document was produced till the time of seizure. It was only when the representation was being considered that photostat copies of the invoice, insurance cover and temporary registration certificate of the vehicle were produced to indicate that the owner of the vehicle is Arvind Kumar in whose name temporary registration exists and insurance policy has been issued. The said documents are of a subsequent date, i.e., December 20, 2010 which probably have been obtained to get the vehicle released. It appears that as soon as the information with rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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