TMI Blog2002 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... 57 ("the Rules", for short). Petitioner got printed the said delivery note on a blue azure sheet. These goods were called at the check-post on September 20, 2002. On examination of documents, respondent issued a notice under section 28A(4) of the Act proposing to levy penalty of Rs.1,65,600. A reply was filed in terms of annexure C. Petitioner with these facts questioned the notice dated September 20, 2002 at annexure B. 2.. Respondent entered appearance. 3.. Heard the learned counsel for the parties and perused the material on record. 4.. Parties say that during the pendency of the proceedings final orders have been passed. Sri Kamath, learned counsel for the petitioner, invited my attention to the relevant rules to contend that levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall notify in advance the commencement of issue of such delivery notes to the assessing authority concerned and thereafter the said dealer shall be deemed to be permitted to issue form 39-C. (b) every delivery note in form 39-C issued under clause (a), shall be printed in triplicate in black ink on white paper measuring 210 by 297mm. and serially machine numbered, and the dealer shall maintain an account in respect of such delivery notes issued in a register in form 39-D." 7.. Form 39-C is a prescribed delivery note in terms of the Sales Tax Rules. In the case on hand, form 39-C is submitted by the dealer. But, according to the respondent, discrepancies are seen in the submission of form 39-C. First discrepancy is that the form is purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty which shall not be less than one-fourth of the amount of tax leviable and not exceeding one half of the amount of tax leviable in respect of the goods under transport. Sub-section (b) of section 28-A(4) provides for levy of penalty of double the amount of tax leviable and not exceeding three times the amount of tax leviable in respect of the goods under transport. Levy of penalty is always a deterrent measure. Deterrence is required only when there is a blatant violation or wilful disobedience of a legal provision. In the case in hand, the material fact satisfies me that it is nothing but, if at all, a bona fide mistake or an error committed by the petitioner. In these circumstances, I deem it proper to read down the amended rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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