Rajes Kumar, J. - (1.) This is a revision filed under Section 11 of the U.P. Sales Tax Act, 1948 against the order of Tribunal dated September 3, 1990 relating to the assessment year 1982-83.
(2.) The brief facts of the case are that the applicant was carrying on business of manufacture and sales of chemical fertilisers and was registered under the U.P. Sales Tax Act as well as under the Central Sales Tax Act. Applicant purchased electrical goods worth Rs. 5,75,000 from M/s. Bharat Heavy Electricals Limited, Bhopal and for the import of said electrical goods issued one form XXXI No. FY-101782. When the vehicle reached at Masaura check-post on January 6, 1983 the driver of the vehicle submitted bill, builty and form XXXI No. FY-101782. On verification, check-post officer found that in form XXXI details of the bill, builty was not filled and though there was stamp of the applicant but there was no signature of any officer. However, in form XXXI the description of the goods, quantity and value were mentioned and it was also signed by the office Superintendent of BHEL, Bhopal, the sender of the goods. Check-post officer found that form XXXI was not properly filled and thus goods were seized. Subsequently, the goods were released on furnishing of security. In pursuance of seizure of goods a proceeding under Section 15-A(1)(o) was initiated for the violation of Section 28-A. The applicant filed reply which was not found favour and the assessing authority levied the penalty at Rs. 1,03,500 under Section 15-A(1)(o). The applicant filed appeal before the Deputy Commissioner (Appeal) which was allowed in part. The amount of penalty was reduced to Rs. 86,500. Dealer filed second appeal before the Tribunal which was allowed in part. Tribunal has confirmed the levy of penalty and reduced the quantum of penalty to Rs. 71,000. Being aggrieved by the order of Tribunal, the present revision has been filed.
(3.) I have heard Sri Bharatji Agrawal, learned Senior Counsel assisted by Sri Piyush Agrawal appearing on behalf of the applicant and Sri M.R. Jaiswal, learned Standing Counsel.;