Rajes Kumar, J. - (1.) This is a revision filed under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred as "the Act") against the order of Tribunal dated February 2, 1996 relating to assessment year 1980-81.
(2.) The dealer-opposite party was manufacturing barbed wire and other items of iron and steel and was holding recognition certificate under Section 4-B. During the year under consideration, dealer had obtained form III-B from its assessing authority and issued the same for purchasing raw material. A proceeding under Section 3-B had been initiated on the ground that the manufactured products were not notified goods and therefore, form III-B was wrongly issued. Assessing authority levied a sum of Rs. 1,30,698 under Section 3-B. Dealer filed appeal before the Assistant Commissioner (Judicial), Sales Tax, Kanpur, which was allowed in part. Assistant Commissioner (Judicial) reduced the amount of penalty to Rs. 43,566.17. Dealer filed second appeal before Tribunal which was allowed. Being aggrieved by the order of Tribunal, present revision has been filed.
(3.) I have heard Sri. U.K. Pandey, learned Standing Counsel and perused the order of Tribunal and the authorities below. There is no dispute that during the year under consideration in which form III-B was issued for making purchases of raw material, dealer was holding valid recognition certificate under Section 4-B of the Act. The proceeding under Section 3-B can only be taken when dealer issues false or wrong certificate or declaration. Since dealer was holding valid recognition certificate during the year under consideration and form III-B was issued by the assessing authority, such form III-B cannot be said to be false or wrong, therefore, the proceedings under Section 3-B could not be taken. Assessing authority was of the view that the dealer was not manufacturing the notified goods and for this it was open to him to amend the recognition certificate. Tribunal has rightly allowed the appeal and set aside the order passed under Section 3-B. I see no error in the order of the Tribunal.;