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TMI Blog2019 (8) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the books of account, which could have made after the interception cannot be accepted as a clear proof to arrive at a conclusion that there existed no attempt at evasion of payment of tax. The best evidence which could have produced before the authorities was the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used. Since the best evidence was suppressed by the revision petitioner, it cannot be held that the inference drawn by the authorities is in any manner illegal, erroneous or improper. Revision dismissed. - OT. Rev. No. 61 of 2019 - - - Dated:- 18-7-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : AD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said officer had imposed penalty upon the revision petitioner to the tune of the security furnished and the Bank Guarantee furnished was ordered to be realised. Aggrieved by the said order, the revision petitioner approached the Assistant Commissioner (Appeals), Commercial Taxes, Kozhikode. On repelling the contentions raised, the Appellate Authority had confirmed the order imposing penalty. The matter was taken up in second appeal before Tribunal at the instance of the revision petitioner. The Tribunal had also dismissed the appeal and confirmed the order imposing penalty. It is against the said order, the above revision petition is filed. 3. The suspicion regarding attempt at evasion of payment of tax was on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Book. Hence the orders passed by the authorities below were confirmed. 5. Learned counsel for the revision petitioner contended that, the consignment was also accompanied by an invoice and the genuineness of the transport was proved by production of the books of account, which contained relevant entries with respect to the transaction in question. Therefore the imposition of penalty was baseless on account of the fact that attempt at evasion of payment of tax was not proved, is the contention. 6. Heard learned Government Pleader appearing for the respondents. 7. The interception suspecting attempt at evasion of payment of tax was based on the defect noted in the Delivery Note. It is the burd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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