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2016 (8) TMI 1136 - HC - VAT and Sales TaxImposition of penalty u/s 10A of the CST Act - jurisdiction - Shuttering Wood - C Form - the Shuttering Wood was intended for resale in the State of Rajasthan but since it was not sold, penalty was imposed - whether imposition of penalty justified? - Held that: - The Section 10A envisages that the Authority Competent to impose penalty u/s 10A is the one who is authorised to grant him certificate of registration under this Act, which normally means that the same Officer ought to have imposed the penalty or initiated the proceedings u/s 10A of the Act. Admittedly, both the Appellate Authorities have come to a finding of fact that in the instant case Commercial Taxes Officer, Circle-A, Kota, granted registration certificate to the assessee whereas penalty has been imposed by the Assistant Commissioner, Commercial Taxes, Works Contract and Leasing Tax, Kota. Therefore, while the registration was granted by a different officer, the penalty has been imposed by another officer, which in my view, taking into consideration the plain and simple language of Section 10A quoted hereinbefore, is unjustified. In view of the plain and simple language of Section 10A and the above finding, in my view no substantial question of law can be said to emerge out of the order impugned so as to call for interference of this Court. When the petition deserves to be dismissed on the basis of jurisdiction, the other argument raised by the counsel of misuse of 'C' Form, is left open for consideration in an appropriate case.
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