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TMI Blog2022 (5) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... on. All entries of dispatch of goods either outside the State or in the State of U.P. have been duly made in the books of account so there cannot be said to be any intention to evade payment of tax - Further this Court in the case of M/s Sarvashri Ramesh Chand Santosh Kumar vs. Commissioner of Trade Tax, U.P. Lucknow [ 2010 (7) TMI 906 - ALLAHABAD HIGH COURT ] has held that in absence of Form-31, the penalty cannot be justified. The intention to evade payment of tax is not there. Further recently, this Court in M/s Colgate Palmolive India Limited vs. Commissioner of Commercial/Entry Tax, Lucknow [ 2021 (11) TMI 68 - ALLAHABAD HIGH COURT ] has held that non availability of Form-31 cannot be a ground for levying of penalty under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axt Act, 1948? Learned Senior Counsel submits that the revisionist is engaged in the business of manufacture and sale of cigarette. He submits that in two trucks 293 Carton of cigarette were coming from Jodhpur, Rajasthan. When it was intercepted at the Entry Check Post, all documents, bill, bilti and Form-39 were produced except Form-31 which could not be produced at that time but later on, the same was also submitted. He submits that without considering the same, the goods were detained and it was released only on furnishing security. Thereafter, penalty proceedings were initiated and show cause notice was issued to the revisionist to which specific reply was submitted stating that cigarette is exempted under the U.P. Trade Tax Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds either outside the State or in the State of U.P. have been duly made in the books of account so there cannot be said to be any intention to evade payment of tax. Further this Court in the case of M/s Sarvashri Ramesh Chand Santosh Kumar vs. Commissioner of Trade Tax, U.P. Lucknow has held that in absence of Form-31, the penalty cannot be justified. The intention to evade payment of tax is not there. Further recently, this Court in Sales/Trade Tax Revision No. 191 of 2009 titled as M/s Colgate Palmolive India Limited vs. Commissioner of Commercial/Entry Tax, Lucknow has held that non availability of Form-31 cannot be a ground for levying of penalty under Section 15-A (1) (O) in absence of specific intention to evade payment of tax. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-A(1)(o) of the Act is not justified. 12. A similar view was expressed in another decision of this Court reported in 2010 UPTC 503 M/s Interarch Building Produce Ltd. Vs. The Commissioner of Trade Tax. In this case the Form - 31 was produced by assessee/dealer before passing seizure order and the Court held, in the circumstances, that intention to evade tax was not reflected so as to attract the penalty provision. 13. In 2009 NTN (40) 389 Multitex Filtration Engineering Ltd. Vs. Commissioner of Commercial Tax, U.P. Lucknow his Lordship of this Court relying upon a Division Bench decision in Jain Shudh Vanaspati Ltd. Ghaziabad and others Vs. State of U.P. and others 1983 UPTC 183, held that the attempt to evade tax is a mandator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, the revision is allowed. The impugned orders dated 3.3.2003 passed by the tribunal, 21.9.2002 passed by Deputy Commissioner (Appeals) and 22.3.2002 passed by Assistant Commissioner (Assessment) are set aside. 10. The case in hand, revisionist along with reply to show cause notice has filed the documents but no weightage was given to it and the seizure order was passed. Once the documents were produced before passing of the seizure order, it cannot be said that the revisionist had any intention to evade payment of tax or made any contravention of the Act. In the case in hand, it is evidently clear from the record that all entries were made in the books of account of the revisionist and there was no intention to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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