9911796707
TMI Blog2024 (6) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions contained under section 43 (3) of the Uttarakhand VAT Act. Another ground taken by the assessee was that there was a family dispute and on account of this, the accounts books were kept at home, however, no evidence was led to show that there was any family dispute. Subsequently and lastly, the ground taken by the learned counsel for the revisionist that as per the assessment order dated 10.11.2020, there is no contravention of the provisions of VAT Act, and in this backdrop the penalty order should be set aside, and in the alternative, he is praying that the penalty be reduced from 40% to 20% - this was the case of evasion of tax without maintaining the accounts books with regards to the entry of the goods, which was being c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the trader was that due to the family discord, the person present there had stated knowingly that no business activity was being carried out. On account of the discord in the family, the trader had stated that accounts of books were kept in home. The Driver further informed that goods were loaded from M/s R.M.I Steel Limited Dhalwala. The trader further stated that goods had been purchased from unregistered firm. 3. Since there was no transaction in the books, which were given by the revisionist, the penalty was imposed on the trader under section 43 of the Act, by respondent no. 4 vide order dated 17.08.2016 stating that the aforesaid goods were being traded with an intention to evade the tax i.e. Rs. 96,080/-, which was 40% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s R.M.I Steel Limited Dhalwala, loaded from Balaliya, Rishikesh, Tin No. 05015779888. However, the firm owner said that the said goods were purchased from the unregistered company, which was contradictory, and no books of account was presented by the businessman to the Tax Assessing Officer or before the Mobile Unit Officer, to prove said transaction. Under section 43 (5) of the Value Added Tax Act, which deals with imposition of the penalty, which reads as under:- 43. Power to seize goods.- (1).... (2).... (3).... (4)..... (5) If such officer, after taking into consideration the explanation, if any, of the dealer, or as the case may be, the person in-charge and giving him an opportunity of being heard, is satisfied that the said goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid provision held that the Mobile Unit had not entered the business premises of the trader as there was no business activity going on. The Mobile Unit had only enquired regading the tax of trade in the business premises, which is not barred by the provisions contained under section 43 (3) of the Uttarakhand VAT Act. 11. Another ground taken by the assessee was that there was a family dispute and on account of this, the accounts books were kept at home, however, no evidence was led to show that there was any family dispute. 12. Subsequently and lastly, the ground taken by the learned counsel for the revisionist that as per the assessment order dated 10.11.2020, there is no contravention of the provisions of VAT Act, and in this back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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