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2016 (11) TMI 1317 - HC - VAT and Sales TaxJurisdiction of AO - registration of the respondent assessee was granted by the Commercial Taxes Officer, Circle A, Kota, whereas the penalty was imposed u/s 10A of the Act by Assistant Commissioner, Special Circle, Rajasthan, Jaipur - Held that: - A bare perusal of the section 10A clearly postulates and envisages that the same authority gets power to impose or not to impose penalty who has initially registered an assessee. Since the very imposition of penalty has been held to be improper, therefore, the issue of interest which has been raised by the Revenue, automatically goes away - petition dismissed - decided in favor of respondent-assessee.
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