VIKRAM NATH, J. - (1.) THESE are bunch of revisions arising out of assessment as well as penalty proceedings under Section 15A(1)(q) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act').
(2.) REVISIONISTS are the owners of the vehicle. According to the assessing officer the goods which entered the State of U.P. and the trip sheets which were issued at the entry check -post were not got discharged at the notified exit check -post, therefore it presumed that the goods have been sold within the State of U.P. The assessing officer on this finding imposed tax liability on the owner of the vehicle as also 10 times penalty as provided under Section 15A(1)(q) of the Act for violation of the provisions of Section 28B of the Act. On appeal the Joint Commissioner (Appeals) after considering the material on record as adduced by the dealer came to the conclusion that the goods in fact had been transported outside the State of U.P., and therefore, there was no question of assessment of tax or penalty. It further recorded that the dealer had filed the dispatch and the trip sheet from the exit check -post and also sufficient evidence of the purchasing dealer situate outside the State of U.P., who was stated to have received the goods. On the other hand the Joint Commissioner (Appeals) vide order dated May 1, 2004 allowed the appeal of the dealer with regard to the assessment as well as penalty. Aggrieved by the appellate order the Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal vide order dated May 31, 2007 allowed the appeal of the department and restored the order passed by the assessing officer both with regard to the assessment of tax as also the penalty. Aggrieved by the order of the Tribunal the present revisions have been filed by the dealer. They relate to different transit passes used by the vehicles owned by the revisionists.
(3.) I have heard Sri Piyush Agrawal, learned Counsel for the revisionist and ' the learned Standing Counsel for the department and have also perused the material on record.;