COMMISSIONER, COMMERCIAL TAX Vs. RANA STEELS
HIGH COURT OF UTTARAKHAND
Commissioner, Commercial Tax (Earlier Trade Tax), Uttarakhand
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Barin Ghosh, C.J. -
(1.) ON October 4, 2002, a truck carrying goods was intercepted within the State of Uttarakhand on the way to Haldwani. The driver of the truck had all necessary papers, which suggested that the goods were being taken from Roorkee to Haldwani. Despite the papers being so, the driver allegedly held out that the goods are coming from Muzaffarnagar. On that premise, goods were seized. They were thereupon released upon furnishing of security. The assessing officer, thereupon, imposed penalty to the extent of the amount of security. Against this order, the assessee preferred an appeal and succeeded. Revenue came before the Tribunal, but failed. Hence, the present revision. We feel that it was obligatory on the part of the assessing officer, at the time of assessment, to establish that, in fact, the driver had stated that the goods were coming from Muzaffarnagar in order to prevail upon the documents, which suggested that the goods were coming from Roorkee. That having not been done, the assessing officer could not impose penalty. There is, therefore, no scope of interference.
(2.) THE revision fails and the same is dismissed.;
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