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TMI Blog1986 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee had imported mobil oil and cutting oil without Form No. 31 although such forms were issued to him on his request. Accordingly, after a show-cause-notice, the Sales Tax Officer had imposed a penalty of ₹ 7,390/- on the dealer under Section 15A(l)(o) of the U. P. Sales Tax Act. The first appellate authority, however, knocked off the penalty on the ground that according to the decision of this Court in the case of Jain Shuddha Vanaspati Limited v. Stute of U. P. and others, (1983) 53 STC 54: 1983 UPTC 198, the said provision is itself ultra vires, so no penalty was leviable. Aggrieved against the same, the Commissioner, Sales Tax filed a second appeal before the Sales Tax Tribunal. The Sales Tax Tribunal has dismissed the Seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case referred to in clause (o) or clause (q) a sum not exceeding forty per cent of the value of the goods involved. This leads us to consider the provisions of Section 28-A of the Act. This section was amended by the Uttar Pradesh Sales Tax (Amendment) Act, 1979 (U. P. Act No. XXXIII of 1979). By virtue of Section 4 of the said Amendment Act, Section 28-A of the Act was replaced with effect from 27-9-1979. Since the present dispute relates to assessment year 1980-81, we are concerned with the amended provision. The relevant portion of Section 28-A of the Act as amended in 1979 reads as follows: - 28-A. Import of goods into the State against declaration. - (1)Any person (hereinafter in this section referred to as the importer) who in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is agent; (b) the officer in charge of the check post or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person in charge of the vehicle to deliver any copy of the declaration at any other check post or barrier that he may cross, if he shows such receipt to the officer in charge of such other check post or barrier; (c) where such goods are brought into the State from without by a road on which no check post or barrier is established or, where for any other reason a copy of the declaration could not be delivered at a check post or barrier as aforesaid, the consignee shall after obtaining delivery of such goods, submit to the assessing authority one copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion made by the learned Standing Counsel on this behalf is liable to be accepted. In my opinion, the Tribunal was incorrect in law in holding that the provisions of Section 28-A of the Act have been held to be invalid and as such no penalty was leviable in the present case. 6. The second submission made by the learned Standing Counsel is that at any rate, the considerations that prevailed with the Tribunal for the deletion of penalty were wholly irrelevant. These submissions are sought to be strongly refuted by Sri J. C. Bharadwaj appearing on behalf of the assessee. The submission of the learned counsel for the assessee is that because of the following factors, the Tribunal was right in law in holding that no penalty was leviable: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 28-A of the Act regarding importing of goods without a declaration in Form No. 31. A scrutiny of the relevant provisions of Section 15-A (1) (o) read with Section 28-A of the Act clearly shows that it is the import of the goods in contravention of the provisions of Section 28-A which attracts penalty, and under Section 28-A of the Act it was imperative on the part of the dealer to have imported the goods against Form No. 31. The same has admittedly been not done. Any other considerations in this regard as detailed by the Tribunal are not relevant. Thus I find that the Sales Tax Tribunal was in its impugned order swayed by considerations irrelevant in law. 7. As regards the submission that the finding recorded by the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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