- (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as Act ) is directed against the order of Tribunal dated 16.05.2005 relating to the assessment year 2002-03.
(2.) Brief facts of the case are that the opposite party is the owner of vehice No. HR-38-G/8444. Opposite party obtained transit pass No. 1001 from the Kotwan check post on 23.08.2002 in respect of the goods loaded in the truck for the transportation of the goods from Delhi to Kolkata. On 25.08.2002 the aforesaid vehicle was checked by Trade fax Officer, Mobile Squad at Kanpur while it was entering inside the Transport Nagar. It appears that in the statement, driver stated that the goods had to be delivered at the godown of Fazal Mahmood situated at Transport Nagar, Kanpur. On the inspection of the cabin of the driver, one lorry challan and 13 loose parchas were found, which related to the 140 pcs. goods loaded in the vehicle, which reveals that the goods were to be delivered at Kanpur. On the basis of the statement of the driver and lorry challan and 13 loose parchas, show cause notice was issued under Section 28-A of the Act on the ground that the goods were being imported on the garb of transit pass while it were to be delivered at Kanpur. In reply to the show cause notice, it was stated that the goods were loaded at Delhi and meant for Kolkata. Trade Tux Officer, Mobil Squad, however, seized the goods on 03.09.2002 and on the value of Rs. 13,49,564/- demanded the security at Rs. 5,39,826/-, being 40% of the value of the goods. Matter went to the Tribunal Tribunal vide order dated 06 11 2002 allowed the appeal in part and directed for the release of the goods on the deposit of the amount of tax and further directed to allow the vehicle to go outside the State of U.P.
(3.) Against the order of the Tribunal, Commissioner of Trade Tax filed Trade Tax Revision No. 798 of 2002 before this Court. This Court vide order dated 28.01.2005 passed the interim order directing the opposite party to furnish the security of the balance amount in the form of other than cash or bank guarantee in addition to the security demanded by the Tribunal and also directed to comply with the direction given by the Tribunal in its order dated 12.11.2002. It appears that on furnishing of Security, goods have been released on 23.04.2004 and the said transit pass was surrendered at Naubatpur check post on 17.05.2004. It appears that before release of the goods, penalty proceedings under Section 15-A(1)(o) of the Act was initiated and vide order dated 28.01.2003 a sum of Rs. 5,39,826/- was levied towards penalty.;