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2010 (7) TMI 935 - HC - VAT and Sales TaxPenalty of ₹ 55,770.30 imposed for the consignment of specified bullions not carrying the proper papers in form 28B as required under rule 42(2) of the Bihar Sales Tax Rules, 1983 framed under the Bihar Finance Act, 1981 contravening section 31(2a) and (3) of the same. Held that:- We have perused the notice dated 4.1.1992. We hold that the very initiation of the proceedings under section 31 of the Finance Act being not in accordance with the Rule 19 of the Sales Tax Rules without a gist of the accusation, vitiates the entire proceedings including the final order of penalty dated 7.1.1992. The impugned order dated 7.1.192 is accordingly quashed.The petitioner stands discharged of any security furnished by it in pursuance of the interim order dated 6.2.1992.The writ application stands allowed.
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