- (1.) Heard Shri Kunwar Saxena, learned Counsel for the applicant and Shri B.K. Pandey, learned standing counsel for the department
(2.) The present revision has been filed against the order of the Tribunal dated 21.07.2001 passed in Second Appeal Nos. 651 of 2000, relating to the assessment year 1998-99.
(3.) The brief facts of the case are that the applicant is a transporter. On 24.11.1998 a survey was made in the godown of the applicant. During the survey 56 token slips and 2 challans being No. 78 and 79 of Vehicle No. WB-03A/4751 were seized. The said vehicle belongs to the transporter. The goods mentioned in the challans and token slips were not found recorded in the account book of the transporter. On the basis of these documents, assessing officer held that these goods were imported from out side the State of U.P. in the garb of challan Nos. 78 and 79, and thereby proceeded against the transporter, under Section 15-A(1)(o) of the U.P. Trade Tax Act by imposing penalty to the tune of Rs. 3,18,440/- being 40% of the value of the goods which was estimated at Rs. 7,96,100/-. Upon the aforesaid seized documents an enquiry was made and out of 56 token slips seized, by way of sample 9 were sent to the hand writing expert for verifying the hand writing on the aforesaid token slips, and the documents submitted by the transporter himself at the check post, Naubatpur, Varanasi being the challan No. 222299. It was reported that the hand writing was the same, and therefore, an inference was drawn that the said goods mentioned in the 56 token slips were also transported by the applicant. However, since no goods were found in the godown, it was presumed that the said goods must have been sold by the applicant or must have been delivered to unknown consignee.;