Om Prakash, J. - (1.) This is a revision for the assessment year 1982-83 against the Tribunal's order dated 19th February, 1986 upholding a penalty of Rs. 6,275 imposed by the assessing officer under Section 15-A(1)(o) read with Section 28-A of the U. P. Sales Tax Act, 1948. The assessee imported certain goods through truck No. MTS 6980 from outside the State on 4th April, 1982. The truck was intercepted at Chaukhata check post, Allahabad. The goods were seized as they were imported without the documents as prescribed in Sub-rule (4) of Rule 83 of the U. P. Sales Tax Rules, 1948. Only a trip sheet and the way bills were shown at the check post.
(2.) The assessing officer then caused a notice dated 6th May, 1982 (page 20 of the paper book) to be served on the assessee as to why the penalty should not be levied, as the goods were imported from Madhya Pradesh without declaration in form XXXI. The assessee explained that the transporter left with the goods without waiting for the declaration form XXXI and therefore, the goods were transported without the declaration. The explanation did not satisfy the assessing officer. He, therefore, levied the penalty. The Assistant Commissioner (Judicial), Allahabad Range and the Sales Tax Tribunal both upheld the penalty order and held that the assessee imported the goods without necessary documents with an intention to evade the tax.
(3.) Aggrieved, the assessee has come up in the revision. I have heard learned counsel for the assessee and learned Standing Counsel. Learned counsel for the assessee relying on Jain Shudh Vanaspati Limited, Ghaziabad v. State of U.P. 1983 UPTC 198, urged that before levying penalty two requirements should be satisfied by the assessing officer : 1. that the goods were imported without the documents prescribed under Sub-rule (4) of Rule 83 of the U. P. Sales Tax Rules; and 2. that such import was done without the documents with an intention to evade the tax.;