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TMI Blog2015 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... n loaded from departmental website is available. These two pages are singed by the officers also. Perusal of it shows that ten transit declaration forms for PVC dana were downloaded by the applicant within a short span of four or five days. This paper contains complete details, namely, truck number name of selling dealer and value of goods, etc. This document is undisputed and has not even been denied by the applicant despite the direction given to him vide para 7 of the order dated August 21, 2014. All the authorities including the Tribunal have recorded a finding that the goods in question was brought to evade payment of tax. I find that prima-facie, the facts and circumstances of the case and evidences available on record shows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsite between June 5, 2014 to June 9, 2014, the applicant had used ten transit declaration form showing sale of PVC dana to alleged purchaser of Bihar for ₹ 1,26,48,000 and out of this seven TDF were used showing sale of ₹ 85,58,000 to the consignee in question, i.e., M/s. Durga Trading. Despite being asked the applicant did not furnish his ID proof. On these facts and also for detail reasons recorded by the assessing authority, the goods in question were seized and cash security of ₹ 6,00,000 was demanded for release of the goods vide seizure order No. 451 dated June 18, 2014. The application under the proviso to section 48(7) filed by the applicant before the Joint Commissioner (SIB), Commercial Tax, Etawah Zone, Etawah, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, submits that this revision deserves to be dismissed. 7. I have carefully considered the submissions of the learned counsel for the parties. 8. Before I proceed to discuss merits of the case, it appears appropriate to mention some of the orders passed by this court on different dates. 9. On July 18, 2014, this court directed that an affidavit of purchasing dealer be filed disclosing all relevant details and information to demonstrate that the goods were purchased by him and were being transported to his destination place at Sasaram (Bihar). 10. On July 28, 2014, an affidavit of one Sri Sanjeev Mehta son of Shiv Kumar Mehta, resident of 16/3, Near Bus Stand, Sasaram (Bihar) dated July 26, 2014 was filed as proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been sent to two purchasers of Bihar to under ten transit declaration forms, out of which goods of value of ₹ 85,58,000 through seven IDF within three days is shown to have been sent to the alleged purchaser, M/s. Durga Trading. Under the circumstances, the petitioner was asked to produce the particular of payment and Suvidha number, etc., but the applicant stated that he has nothing to say on this issue and he can neither give details of payment nor Suvidha number. These facts have also been noted by the Tribunal in the impugned order dated July 7, 2014. (4) As per counter-affidavit, dated August 11, 2014 of Sri Ved Prakash Shukla, Assistant Commissioner, Commercial Tax, Mobile Squad, Unit-I, Kannauj, an enquiry was made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Copies of all the relevant records shall also be filed along with the affidavit. Learned standing counsel shall also produce the original records of the case of the seizing authority and the Joint Commissioner, on the next date fixed. (8) Put up on August 26, 2014. 13. On August 26, 2014 on the request of the learned counsel for the applicant, the case was adjourned for August 28, 2014. 14. This court has noted in detail the willful and deliberate suppression of facts by the applicant and his prima-facie involvement in evasion of tax. Even despite time granted, the applicant did not comply with the order of this court dated August 21, 2014. Even, he has not filed affidavit disclosing certain details and facts, as was directed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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