- (1.) Heard learned Counsels.
(2.) This revision petition is directed against the order of the Tax Board dated 03.04.2006, whereby the Tax Board allowed the appeal of the Revenue and upheld the penalty order under Section 78(5) of the Act, whereby the assessing authority had imposed a penalty of Rs. 53,445/- on the assessee.
(3.) The goods (Non-Ferrous metal scrap) sold by the assessee to M/s. Balaji Trading Company, Shahdara, Delhi, were intercepted and checked by the assessing authority on 16.04.2004 and alongwith the goods, the sale bill No. 467 for Rs. 1,53,233.50/- and No. 468 for Rs. 23,483.20/- dated 16.04.2004 were produced by the driver for checking. The assessing authority found that since the said bills indicated that RST/CST Tax was paid, whereas the consignee was of Delhi, he suspected the evasion of tax on the part of the assessee and also because no bilty of any transporter was found with the said goods, he imposed the said penalty on the assessee. The Deputy Commissioner (Appeals) on the appeal of the assessee set aside the said penalty by his order dated 11.10.2004. The Revenue filed the second appeal before the Tax Board, which came to be allowed vide the impugned order dated 03.04.2006.;