9911796707
TMI Blog1974 (7) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12(5) of the Orissa Sales Tax Act in regard to the quarters ending June and September, 1962, is called for T' 2.. Material facts may be stated in short. The petitioner is a partnership firm carrying on business at Raikia in the District of Phulbani. It was assessed to sales tax under section 12(5) of the Orissa Sales Tax Act, 1947 (hereinafter to be referred to as the Act), for quarters ending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce being filed in the High Court, a statement of facts relating to the aforesaid question was called for. 3.. Section 12(5) of the Act runs thus: "If upon information which has come into his possession, the Commissioner is satisfied that any dealer has been liable to pay tax under this Act in respect of any period and has nevertheless without sufficient cause failed to apply for registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n" connotes a deliberate failure to apply for registration in order to avoid taxation. In this case, registration certificate was granted on 16th December, 1962, though the application had been filed on 14/16th February, 1962. As in respect of the impugned quarters the dealer applied for registration long before, the question of the dealer's wilfully failing to apply for registration does not aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nregistered dealer for the impugned three quarters nor can penalty be imposed upon it for the two quarters ending on 30th June, 1962, and 30th September, 1962. 5. On the aforesaid analysis, the question referred is answered in the negative that no penalty is called for in respect of the two quarters ending June and September, 1962. 6.. The reference is accepted with costs. Hearing fee of Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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