TMI Blog1993 (3) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... "(i) Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in setting aside the penalty imposed upon the dealer under section 16(1)(e) of the Rajasthan Sales Tax Act, 1954, on the ground that the penalty could not be imposed retrospectively or otherwise? (ii) Whether, on the facts and in the circumstances of the case, Circle 'A', Jaipur, was not validly c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Board of Revenue has held that since there was no validly constituted circle, penalty under section 16(1)(e) cannot be levied. The submission of Mr. Bafna on behalf of the assessing authority is that the inaccurate particulars in the return have no correlation with the constitution of the circle and by the Ordinance No. 2 of 1967 which was replaced by Act No. 1 of 1968, the defect of non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as committed. No doubt the provisions of section 16(1)(e) were existing and it would have been an offence to submit a return which was false or having inaccurate particulars warranting therein but such return was required to be submitted to the prescribed authority and the return submitted to any person other than the prescribed authority cannot be considered to be valid return. Since there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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