TMI Blog1980 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has referred the following question of law to this Court for its opinion: "Whether, under the facts and circumstances of the case, the imposition of penalty under section 43 of the State Act was justified?" 2.. The material facts giving rise to this reference, as set out in the statement of the case, are as follows: The assessee is a dealer in tendu patta, cotton-seeds, bidis, etc., an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee or that he had furnished a false return with dishonest intention. In this view of the matter the learned Member held that imposition of penalty under section 43(1) of the Act was not called for. At the instance of the department, the Board has referred the aforesaid question of law to this Court for its opinion. 3.. At the time of hearing of this reference, learned counsel for the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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