- (1.) This is a revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") against the order of the Tribunal dated November 27, 2003 for the assessment year 2001-02.
(2.) The brief facts giving rise to the present revision are that the applicant is engaged in the business of buying and selling of bitumen, etc., and is a registered dealer under the U.P. Trade Tax Act, 1948 and under the Central Sales Tax Act, 1956. The applicant claimed to have sold 9 M.T. bitumen to M/s. M.K.S. Construction Company Private Limited, North Civil Lines, Jabalpur, against bill No. 79 dated March 1, 2002. The aforesaid goods were booked with M/s. Chaudhary Transport Commission Agency, Gate No. 1, Mathura Refinery, Mathura vide G. R. No. 698 dated March 1, 2002. The goods were loaded on March 1, 2002 in Tanker No. U P. 81 D-4408. The case of the applicant is that M/s. M. K. S. Construction Company Private Limited, North Civil Lines, Jabalpur had purchased bitumen from M/s. Indian Oil Corporation Limited, Mathura vide bill No. 7924318 dated February 14, 2002. Such bitumen was loaded in Tanker No. U. A. C. 9078 but due to break down of the said tanker, it was reloaded in Tanker No. U.P. 81 D-4408 in which the goods sold by the applicant were loaded.
(3.) When Tanker No. U.P. 81 D-4408 was en route from Agra to Jabalpur, it was intercepted on March 2, 2002 at Jhansi by the trade tax authorities (SIB). The goods thereafter were seized and subsequently released on furnishing security at Rs. 80,000. In pursuance of the seizure of the goods, penalty proceeding under section 13A(4) of the Act was initiated. The applicant filed a reply to the notice. The assessing authority, being not satisfied with the reply passed the penalty order on August 21, 2002, imposed a sum of Rs. 80,000 as penalty under section 13A(4) of the Act.;