1979 (10) TMI 197

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..... ales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question of law for the opinion of this Court: "Whether, in the facts and circumstances of the case, the maximum penalty of Rs. 50 prescribed in section 27(2) of the Act is in relation to each bin or cash memorandum in respect of which there was a contravention of section 27(1) or is it in rel .....

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..... mount of the bill or the cash memorandum in respect of which such contravention has occurred or Rs. 50 whichever is less and that the maximum penalty that could be imposed is only Rs. 50. In this view, the penalty was reduced to Rs. 50 by the Board of Revenue. At the instance of the Commissioner of Sales Tax the Board has referred the aforesaid question of law for the opinion of this Court. 3.. .....

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..... prescribed. Every such dealer shall also maintain a counterfoil or duplicate of 'each bill or cash memorandum issued by him with signature, date and all other aforesaid particulars and shall preserve it for a period of not less than five years from such date or till the completion of assessment, whichever is earlier: Provided that the Commissioner may, subject to such conditions and restrictions .....

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..... a bill or cash memorandum for each sale made by him of goods exceeding Rs. 20 in value in the next succeeding year, and to maintain a counterfoil or duplicate of each bill or cash memorandum issued by him. Sub-section (2) of section 27 of the Act provides penalty for the contravention of the provisions of sub-section (1) of section 27 of the Act. The Commissioner is empowered to impose a penalty .....

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..... f law in holding that the penalty in respect of all the instances committed by the assessee during the assessment period cannot exceed Rs. 50. 4.. As a result of the discussion aforesaid, our answer to the first part of the question is in the affirmative and against the assessee in that the maximum penalty of Rs. 50 prescribed in section 27(2) of the Act is in relation to each bill or cash memor .....

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