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2015 (2) TMI 139 - HC - VAT and Sales TaxImposition of penalty - cuttings/overwritings in declaration form - Intention to evade tax - Held that- Penalty has rightly been imposed by the learned ACTO and both the lower Appellate Authorities were not justified in deleting the penalty as the Hon’ble Apex Court clearly speaks about the fact that if there is a blank declaration form, or material particulars have been left blank then there is every apprehension that it could be reused and in such case, penalty could be imposed. Here in this case, there are overwritings and cuttings in the columns of the declaration form and in material particulars and the learned ACTO has rightly come to the conclusion that the form was re-used and which has been the view of the Hon’ble Apex Court in the case of Guljag Industries v. Commercial Taxes Officer (2007 (8) TMI 344 - SUPREME Court). Therefore, in the light of the aforesaid judgment of the Apex Court in the case of Guljag Industries v. Commercial Taxes Officer (supra), the said judgment in my view, is squarely applicable to the facts and circumstances of the present case as the apprehension of the ACTO that the form could be re-used has been found to be correct. On perusal of the order, it is found that there are cuttings and overwritings against the columns of value of the goods and also cuttings in the other columns of the form as referred to above, therefore, the penalty has been rightly imposed. The Tax Board had summarily decided the issue by following the previous order of Full Bench of the Tax Board, which has already been reversed by the Hon’ble Apex Court, in the case of Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. (2008 (11) TMI 374 - SUPREME COURT OF INDIA). - penalty in such a matter could be imposed and the ACTO was fully justified in imposing the penalty and the order of the ACTO Flying Squad, Bharatpur imposing penalty is sustained. The order passed by the two Appellate Authorities, are quashed, set aside and reversed - Decided in favour of Revenue.
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