Rajes Kumar, J. - (1.) The present revision Under Section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred as "the Act") filed against the order of Tribunal dated September 13, 1990 relating to the assessment year 1989-90 by which Tribunal has confirmed the penalty levied Under Section 15A(1)(o).
(2.) The brief facts of the case for the purposes of deciding the issue are the dealer was public limited company incorporated under the Indian Companies Act and was selling agent of M/s. Citurgia Bio Chemicals Ltd., Pandesara, Surat dealing in Chemicals. Applicant did not have any establishment in the State of U.P. Applicant had received an order from M/s. Kisan Products Ltd., Bareilly, a registered dealer in the State of U.P. for supply of citric acid. For the supply of citric acid to M/s. Kishan Products Ltd., Bareilly, applicant had booked order to M/s. Citurgia Bio Chemicals Ltd., Surat, and for import of the goods M/s. Kisan Product Ltd., Bareilly, had provided one form XXXI No. FT-1988-1852068. M/s. Citurgia Bio Chemicals Ltd., Surat, prepared the bill in favour of the applicant for ten tons citric acid and in turn applicant prepared two invoice Nos. 522 and 523 dated August 8, 1989 in favour of M/s. Kisan Products Ltd., Bareilly. In the bill a seal had been fixed stating "sale by transfer of documents of title to the goods Under Section 6-B (2)(b) of Central Sales Tax Act, 1956". The G.R. was also prepared in favour of the applicant. The G.R. Which was issued in favour of the applicant was sent to M/s. Kisan Product Ltd., directly after endorsement so that they may retire the goods. Applicant issued the instructions to M/s. Citurgia Bio Chemicals Ltd., to dispatch the goods directly to M/s. Kisan Product Ltd., and for this purpose form XXXI issued by M/s. Kisan Product Ltd., were also provided. The goods were sent in vehicle No. UHQ 698. At the check-post, driver of the vehicle submitted two builties relating to the goods, form XXXI, No. FT-1988-1852068 and form XXXV, challan No. 49335 dated August 4, 1989 sale challan No. 21527 dated July 31, 1989 issued by M/s. Citurgia Bio Chemicals Ltd., in favour of Parry and Company. Gate pass issued in favour of M/s. Parry and Company, Bangalore, and one bill No. 4836 dated July 31, 1989 issued in favour of M/s. Parry and Company, Bangalore, were submitted at the check-post. The check-post officer seized the goods Under Section 13A. The goods was subsequently released on furnishing of security. Thereafter, in pursuance of the seizure of the goods a penalty proceeding had been initiated Under Section 15A(1)(o) against the applicant for the alleged violation of section 28A. Applicant filed reply which was not accepted and penalty order was passed on January 5, 1990 in which a sum of Rs. 1,66,400 was levied towards penalty Under Section 15A(1)(o). Applicant filed appeal before Assistant Commissioner (Judicial) Sales Tax, which was dismissed. Dealer further filed appeal before Tribunal, Meerut which too was rejected vide order dated September 13, 1990. Feeling aggrieved by the order of Tribunal, the present revision has been filed.
(3.) I have heard Sri Bharat Ji Agrawal, Senior Advocate and learned Standing Counsel.;