1984 (6) TMI 213

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal for the assessment year 1976-77. The assessee supplied stone ballast to the South Central Railway. Prior to the year 1978 he was not an assessee or a registered dealer on the rolls of the department. He had never submitted any returns as he was not liable to pay tax. On the information obtained from the South Central Railway, Vijayawada, the Commercial Tax Officer, Vijayawada, assessed the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Pradesh General Sales Tax Act and under that bona fide mistake he did not file the return. The Commercial Tax Officer declined to accept the above explanation. He held that the assessee would have escaped tax had it not for the information gathered from the South Central Railway. He therefore drew the inference that the default committed by the assessee was deliberate and levied penalty under se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal dealt with the matter at considerable length and gave cogent reasons for coming to the conclusion that the assessee failed to file the return under a bona fide mistake entitling him to the benefit under the proviso to section 14(8). We are not persuaded to interfere with this finding recorded by the Tribunal. The tax revision case is dismissed. No costs. Advocate's fee Rs. 250. Petition dis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X