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2015 (3) TMI 1218 - HC - VAT and Sales TaxImposition of penalty under section 22A(7) of CST Act - inter-state sale - goods sent from Jaipur to Mumbai - statement of driver that goods sent to Jaipur - discrepancy in the documents as well as version of the driver of the respondent - principles of natural justice - Held that: - Principles of natural justice demand that not only the report of the Assistant Commercial Taxes Officer dt.07/06/1991 before imposing of the penalty or before passing of an order ought to have been provided to the assessee-respondent and thereafter appropriate order could have been passed. The Assessing Officer without confronting the report given by the Assistant Commercial Taxes Officer on 07/06/1991 without further verification or without bringing the same to the notice of the assessee-respondent, had imposed the penalty on 10/06/1991 within three days and therefore, the Tax Board, has rightly deleted the penalty. The contention of the counsel for the petitioner was that the matter may be restored for providing an opportunity now, but, it is too late to remand the matter since penalty was imposed in the year 1991 and almost 24 years have passed and, it is not appropriate to restore the matter back to the Assessing Officer to grant a fresh opportunity now. Even otherwise it is essentially a finding of fact and no question of law can be said to arise out of the order of the Tax Board - No illegality, infirmity or perversity in the order impugned - petition dismissed - decided against petitioner.
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