9911796707
TMI Blog2019 (5) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 11 of the U.P. Trade Tax Act. The Commercial Tax Revision No.654 of 2008 relates the imposition of tax under Section 7(4) of the Act and the other revision which was reported as Commercial Tax Revision No. 655 of 2008 relates the imposition of penalty under Section 15A( 1)(q) of the Act. Brief fact of the case are that the applicant is a transport company and was indulge to transport the goods from one place to another. The applicant is registered at Kolkatta, West Bengal. Eighteen packets of tyres were booked by one M/S Sriram Rayons, Sriram Nagar, Kota, Rajasthan to be delivered to the consignee situates at West Bengal namely M/S Tyre Corporation of India Limited, Kankinara, North, 24, Pargana West Bengal. The claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence, notice was issued to the applicant both for assessment proceedings as well as penalty proceedings. The assessing authority has passed the assessment order under Section 7(4) of the Trade Tax Act on 14.1.1999 by which he has imposed the tax to the tune of Rs. 1,70,000/, and the penalty under Section 15A( 1)(q) to the tune of Rs. 8,00,000/. Against the order of assessment and penalty first appeals were filed before the Deputy Commissioner (Appeals) Trade Tax, Jhansi. The claim of the applicant before the first appellate authority was that the assessing authority has proceeded ex parte therefore, the applicant was not aware about the proceedings of assessment and the penalty. It is claimed by the applicant that when the other transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods are delivered to the buyer, who situates at North 24, Pargana West Bengal on 30.4.1996. Learned counsel for the revisionist has submitted that before the Tribunal an application under Section 12B of the Act was filed along with a certificate issued by the buyer dated 24.3.2000 certifying therein that the buyer has received the consignment in question. Section 12B reads as follows : "12B. Additional Evidence on appeal.The assessee shall not be entitled to produce additional evidence, whether oral or documentary, [before the Appellate Authority or the Tribunal except] where the evidence sought to be adduced is evidence, which the Assessing Authority had wrongly refused to admit or which after exercise of due diligence was not wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, Calcutta and the appellant received a Delivery Confirmation Letter from the consignee M/S Apollo Tyres Ltd. 207 A B Road (Badamtala) Kanknara, 24 Pargana North, which was received at Tyre Corporation India Kankinara (W.B.) on 30.4.1996." The fact reveals that the first appeal were filed on 30.12.1999 by the applicant, against the orders of the assessment and penalty dated 14.1.1999 and 31.1.1997. Admittedly no application under Section 12B or the certificate allegedly issued by the buyer dated 24.3.2000 was filed by the applicant before the first appellate authority. The first appeal was decided on 1.2.2001 i.e. much after the date of preparation of the alleged certificate dated 24.3.2000. The contents of para 6 of the grounds of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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