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TMI Blog2019 (4) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority of the revisionist has converted security in penalty imposed under Section 13A(4) of the Act - the order passed by the First Appellate Authority is affirmed - revision allowed. - Sales/Trade Tax Revision No. - 933 of 2007 - - - Dated:- 16-4-2019 - Ashok Kumar,J. For the Applicant : N.R. Kumar, Vishwjit For the Opposite Party : C.S.C. ORDER Ashok Kumar,J. Heard Sri Vishwjit, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the respondent. The present revision is directed against the order of the Tribunal dated 27.04.2007 whereby the penalty imposed under Section 13A(4) of the U.P. Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 5,43,150/- and ₹ 5,431,50/- (total sum of ₹ 16,29,450/-) were dispatched through transport company vide the G.R. No.57122, 57123 and 57124 dated 06.08.2002 and when the vehicles were in transhipment, the same were intercepted by the Mobile Squad Authorities of the Trade Tax at Noida. At the time of interception, the drivers of the trucks produced the relevant documents related to the consignments namely the copies of the invoices and the bilty. The goods, however, were seized on the basis of loose paper (purchi) found by the Mobile Squad Officer from the possession of the truck drivers in which one address was found mentioned namely 83 Ashram Road Delhi . The Mobile Squad Authorities presumed that goods in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aligarh Bench, Aligarh. The Tribunal vide its impugned order and judgment dated 27.04.2007 has partly allowed the appeal filed by the Commissioner and has modified the order passed by the First Appellate Authority. The Tribunal has reduced the liability of penalty from ₹ 4,89,000/- to ₹ 3,26,000/-. Learned counsel for the revisionist has submitted that the order of the Tribunal is bad as the Tribunal has not recorded any finding with respect to the provision of Sub- Section 4 of Section 13A of the Act which is, in fact, mandatory provision to impose the penalty. Learned counsel for the revisionist has submitted that Sub-Section (4) of Section 13A of the Act provides that the penalty can only be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has further submitted that the order of the assessing authority is confirmed by the Tribunal. It is worthwhile to mentioned here that against the order of the Tribunal the Commissioner, Commercial Tax has preferred a revision being Sales/Trade Tax Revision No. 1458 of 2009 before this Court which was dismissed vide the order dated 04.09.2014. The order of this Court dated 04.09.2014 is quoted hereinbelow; 1. Heard learned Standing Counsel for the revisionist and Sri Vishwjeet, Advocate for respondent. 2. The question of law, which has been formulated in memo of revision, reads as under: Whether under the facts and circumstances of the case, the Trade Tax Tribunal as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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