Pankaj Mithal, J. - (1.) THE assessee/revisionist is a registered dealer of Allahabad engaged in the business of foodgrains.
(2.) THE aforesaid dealer had placed an order for supply of 290 bags of groundnuts to a dealer of Madhya Pradesh at Sagar. The Madhya Pradesh dealer despatched the aforesaid goods through a transporter M. P. Delhi Roadlines. The said consignment was intercepted at Shreenagar -Mahoba check -post while entering U. P. and the goods were detained. A show -cause notice was issued on December 27, 2001 as to why the goods may not be seized on one of the grounds that it was not accompanied by form XXXI The dealer submitted reply on December 29, 2001 along with form XXXI The form XXXI so produced was not accepted and the goods were seized which were directed to be released on furnishing security. Penalty proceedings under section 15A(1)(o) of the U. P. Trade Tax Act were also drawn against the dealer for importing goods in contravention of provisions of section 28A of the Act. The assessing authority vide order dated March 22, 2002 imposed the penalty which was reduced in appeal by the Deputy Commissioner (Appeals). On further appeal to the Trade Tax Tribunal the penalty was reduced to Rs. 18,680 vide order dated March 3, 2003. It is against the aforesaid order of penalty passed by the Tribunal that this revision has been preferred.
(3.) I have heard Sri Kunwar Saksena, learned counsel for the assessee/revisionist and Sri B. K. Pandey, learned standing counsel.;