YASHWANT VARMA,J. - (1.) Heard Shri Krishna Agarwal, learned counsel for the revisionist and the learned standing counsel.
(2.) Revision No. 804 of 2007 is directed against an order of the Tribunal dated 9 April 2007 allowing a departmental appeal taken against the decision rendered by the first appellate authority. It essentially affirms a decision holding the revisionist liable to be penalized under section 28 B of the U.P. Trade Tax Act, 1948 ["the Act"].
(3.) The revisionist who is stated to be a transporter was held liable to pay penalty on account of an alleged infraction of the requirement placed by Section 28 B of the Act. The allegation was that although an appropriate form was obtained from the check post upon entry into the State of U.P., the said form was not surrendered at the last check post while exiting the State of U.P. In view thereof the Department pressed into aid the presumption raised under Section 28 B of the Act to hold that it would be presumed that the goods had been sold within the State. The presumption which stands raised and engrafted in Section 28 B of the Act admittedly is a rebuttable presumption as held by the Supreme Court in Sodhi Transport Co. v. State of U.P., (1986) 2 SCC 486.;