- (1.) This commercial tax revision under section 58 of the U.P. Value Added Tax Act, 2008 is directed against the order of the Trade Tax Tribunal dated May 28, 2011 passed in Second Appeal No. 331 of 2011. The second appeal was directed against an order of the first appellate authority, namely, Additional Commissioner II (Appeal), Commercial Tax, Mirzapur dated April 23, 2011 whereunder penalty of Rs. 6,56,306 was affirmed and the appeal was dismissed. Facts in short giving rise to the present revision are as follows : The revisionist, before this Court, deals in silver ornaments. The Assistant Commissioner, Mobile Squad on July 30, 2011 at around 5.55 a.m. intercepted vehicle No. U.P. 83 N/6532 on national highway at Kuberpur (Etmadpur). The vehicle was carrying four bag of silver ornaments. The documents produced at the time of surprise checking by the driver were the chalan No. 7 dated June 30, 2010 and the letter dated July 30, 2010. The mobile squad found that the total weight of the consignment was disclosed as 185.365 kg. while the actual weight of the consignment was 161.304 kg. Accordingly, the goods were seized and show-cause notice was served upon the revisionist.
(2.) The legality of the seizure was examined by the Tribunal in Second Appeal No. 218 of 2010. The seizure was held to be justified however, demand of security for release of the goods was reduced to the amount of tax payable on the goods. The revisionist filed Trade Tax Revision No. 793 of 2010 (Rajshree Jewellers (N. Agrawal) v. Commissioner, Commercial Tax, Lucknow) wherein an order was passed permitting the revisionist to deposit 50 per cent of the amount demanded in cash and the balance 50 per cent in the shape of security other than cash or bank guarantee.
(3.) In order to keep the record straight, it may be noticed that the Department also filed Trade Tax Revision No. 797 of 2010 against the order dated September 15, 2010 which was also disposed of on the same terms and conditions. Proceedings under section 48(5) read with section 32 of the Act for imposition of penalty were initiated and vide order dated January 14, 2010 penalty to the tune of Rs. 6,56,306, i.e., 40 per cent of the value of seized goods was imposed by the authority.;