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2015 (5) TMI 563 - HC - VAT and Sales TaxPenalty in form DVAT-24A issued under Section 33 of the Delhi Value Added Tax Act, 2004 - non-filing of stock statement online in form Stock-I - whether the respondent-commissioner has the power or jurisdiction to impose fine as a punishment under the provisions of Section 70(5) of the said Act through his delegate or such power to impose fine vests with the courts of criminal jurisdiction - Held that:- A bare reading of Section 3(38) of the General Clauses Act,1897, reveals that the expression “punishable with fine” stated under section 70(5) of the said Act indicates that section 70(5) of the said Act deals with “offence” as defined under the General Clauses Act, 1897. It is clear that the fine imposed under section 70(5) of the said act is for an “offence” as defined under Section 3(38) of the General Clauses Act, 1897 which shall be tried by the court of criminal jurisdiction in accordance with section 26(b) of the Code of Criminal Procedure, 1973. The commissioner or its delegates do not have power or jurisdiction to impose such fine. Thus, the impugned notices are liable to be quashed on the ground of jurisdiction alone. - Decided in favour of assessee.
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