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2019 (4) TMI 1249 - HC - VAT and Sales TaxWhether the issue of Form C under the Central Sales Tax by the revisionist was under the bona fide belief or deliberately issued to evade tax? HELD THAT:- The revisionist had made an application under Form A of the Central Sales Tax and in the Form, he had disclosed only two items namely, diesel generating sets and control panel. In the said Form, he had also enclosed the list of items for which he was likely to trade in and for which, he would be issuing Form C under the Central Sales Tax. However, the order dated 29.06.1991 passed by the Deputy Commissioner (Executive) Trade Tax, which has been passed after perusal of the record and also after calling for a report from the Assessing Authority, discloses the fact that the revisionist had in fact enclosed the list of items for which he was likely to trade in and for which he was thereby authorized to issue Form C. The revisionist under the mistaken belief submitted that the registration has been granted even for the items for which he had disclosed in the list, continued to issue Form C. It is clear that the revisionist had in fact submitted a list of items, which was contained in the Form A. The registration was granted only with respect of two items and not for all the items as mentioned in the list - The revisionist was never given an opportunity nor any proceedings undertaken with respect of two items contained in the list in pursuance to order dated 29.06.1991 and from the conjoined reading of the entire facts as mentioned above, it cannot be said that there was a deliberate intention on the part of the revisionist to evade tax. The finding of the Tribunal is that the revisionist did not act in a bona fide manner seems to be perverse as there is no material to show that there was intention to evade tax by the revisionist. There is no lack of bona fide on the part of the revisionist, who has voluntarily submitted the list of goods but the same was not duly considered by the respondents. Malafide/malice is a necessary ingredient for imposition of penalty. It cannot be concluded that there was mala-fide/malice which can be attributed to the revisionist for imposition of penalty - revision allowed.
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