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1989 (8) TMI 71 - SUPREME COURTWhether penalty as provided in section 464 of the Act could be imposed by the terminal tax authority or it could not be imposed unless the appellant is convicted and found guilty by a competent Magistrate as contemplated in section 463 of the Act? Held that:- It is no doubt true that, as regards the offences, a specific provision has been made in section 469 for appointment of a municipal Magistrate but, in respect of penalties, there is no specific provision authorising any officer or authority to exercise jurisdiction under the section where, for evasion of tax, penalty could be levied, like section 464 but it could not be doubted that section 59 gives a very wide power to the Municipal Commissioner either to exercise these powers himself or to delegate them. It is not in dispute that, in exercise of powers under section 59, the Municipal Commissioner had the authority and exercising the powers under section 491 of the Act by notification dated September 17, 1973, he delegated the functions under section 464 to the taxing authorities and it is the conclusion that the taxing authorities were competent under the scheme of this Act to impose the penalty to the tune of ten times of the tax which is payable. The contention advanced by learned counsel for he appellant that the penalty under section 464 could not be imposed without a conviction by a criminal court is not sustainable in law. Appeal dismissed.
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