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2010 (4) TMI 1011 - HC - VAT and Sales TaxWhether the Deputy Commissioner of Sales Tax (Appeals) is justified in imposing the penalty of ₹ 82,000 on the applicant for filing some of the tax returns late under section 9(2A) of the Central Sales Tax Act, 1956 read with section 36(2)(c), Explanation (2) of the Bombay Sales Tax Act relevant for the period July 1, 1981 to April 30, 1987? Held that:- In the facts and under the circumstances of the present case, and on the correct interpretation of section 36(2)(c) of the Bombay Sales Tax Act, 1959 the Tribunal was not justified in holding that the Deputy Commissioner of Sales Tax (Appeals) in exercise of appellate powers had jurisdiction to initiate action for imposition of penalty for the first time. The Tribunal was not justified in holding that the penalty under section 9(2A) of the Central Act read with section 36(2)(c) read with Explanation (2) can be levied in the present case for the months for which returns were in fact filed in time. The Appellate Deputy Commissioner had no power or jurisdiction to impose for the first time penalty that was never thought of nor imposed by the assessing authority. Hence questions (a) to (e) referred by the Sales Tax Tribunal by its order dated February 21, 2004 are answered accordingly in favour of the assessee/ appellant and against the Revenue. Decided in favour of the assessee/ appellant and against the Revenue.
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