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TMI Blog1995 (7) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... the business carried on in the name and style of "Reliance Oil Industries" and he is running an oil and flour mill. He is a registered dealer in the office of the Sales Tax Officer, II Circle, Tellicherry. The O.P. is filed praying for the issue of a writ of certiorari to set aside the proceedings of the Sales Tax Officer (Reserve) dated October 30, 1985 imposing a penalty under section 45A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent orders as additional exhibits P8 and P9 respectively. 3.. We have gone through the records carefully. It has been held in Intelligence Officer, Central Intelligence Squad v. Hotel Ambassador [1980] 45 STC 425 (Ker) that section 45A of the Kerala General Sales Tax Act is a separate and independent section and irrespective of whether the assessment of an assessee has been completed or not, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the gravity of offence before imposing the penalty. Exhibit P4 order was passed after giving sufficient notice and getting explanation from the assessee. The Agricultural Income-tax and Sales Tax Officer (Reserve) has stated that the discrepancies noticed and the mode of suppressions resorted to by the assessee clearly indicated that there was deliberate attempt on the part of the assessee to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore the Agricultural Incometax and Sales Tax Officer (Reserve) is perfectly right in imposing penalty under section 45A(1)(b) of the Act as the petitioner had failed to keep true and correct accounts of his business. Tax which was sought to be evaded in this case was estimated by the Agricultural Income-tax and Sales Tax Officer (Reserve) at Rs. 17,655.86. The quantum of penalty imposed upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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