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TMI Blog2019 (7) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted his return and in the said return he has shown import of goods of Rs. 79,76,551/- but had not submitted required form under which the same were imported. Treating the same to be in violation of provisions of law, penalty was imposed upon the revisionist firm. The revisionist firm challenged the same on the ground that there was no intent to evade any liability of tax. The said amount was duly declared in its books of business duly maintained by it and submitted. Therefore, once there was no intention to conceal or evade payment of tax, the penalty could not have been imposed. Reliance is placed upon the judgment in the case of M/s.Hindustan Steel Ltd. Vs. State of Orissa, (1969 (2) SCC 627 . Relevant para-8 of the said judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in M/s. Gulmarg Chemicals & Scientific Works, Aligarh. Vs. Commissioner of Sales Tax, U.P.,Lucnow, NTN 1996 Allahabad High Court 343. The facts of the said case were quite similar to the facts of the present case which are relevant in para-2 of the said judgment which reads as follows:- "The applicant is a sole proprietorship concern engaged in the business of purchase and sale of scientific goods, apparatus and electrical goods etc. In the assessment year 1983-84 he submitted the return and also produced the account books duly maintained by him in the ordinary course of business. The Assessing Authority accepted the account books and also the return and assessed the tax accordingly on 25.8.1987. The assessing authority noticed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with Section 15-A (1) (o) of the U.P. Sales Tax Act was not justified in law and on facts. Consequently the imposition of penalty by the Assessing Authority and the confirmation thereof by the appellate authorities is liable to be quashed." Thus, what is required to be seen is that there should be an intention to evade tax and mere a technical omission or violation of law would not empower the authority to impose penalty. In the present case also, since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted by the revisionist voluntarily to the department during his assessment proceedings, it can be safely inferred that there was no intention to evade lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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