TMI Blog2012 (3) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Section 28A(2) - the Tribunal had no jurisdiction to deduce the tax to ₹ 10, 000/- ignoring the aforesaid mandatory provision - the discretion vested is only in respect of imposition of penalty above two times the tax payable and less than the three times the tax payable. The said discretion cannot be exercised either to impose tax less than the two times or more than the three times. The Said order passed is in violation of the aforesaid mandatory statutory provision and accordingly, it cannot be sustained and requires to be set aside - petition allowed. - STRP. No. 71 of 2011 - - - Dated:- 2-3-2012 - N. Kumar and Ravi Malimath, JJ. For the Petitioner : Smt. S. Sujatha, AGA For the Respondent : Shri R.V. Prasad f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Government. By oversight documents carried were maxed up and they were very much related to the other clients of the customers of whom the job work was done. Relying on the judgment of this court in the case of Larsen and Toubro Limited vs. Addl. Commissioner of Commercial Taxes, Zone-1, Bangalore reported in 124 STC 2001 page 321, it held that the assesse is liable for penalty but as per the decision of the Hon ble High Court of Karnataka, a nominal penalty of ₹ 10,000/- is ordered to be levied. Aggrieved by the said order, the revenue is in appeal. 3. The learned Government advocate assailing the impugned order contended that once violation of Section 28A(2) of the Act is established, Section 28A(4) is attracted. The mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, or non-compliance with the provisions of sub-section (2) or (3) or (3-A) or (3-B), for which sufficient cause is not furnished, [levy a penalty, which,- Shall not be less than the amount of tax leviable but shall not exceed on e and half of the amount of tax leviable in respect of the goods under transport in contravention of [clause (d) or (e)] of sub-section (2), if a dealer registered under the Act accepts that he is the consignor or consignee of the goods In cases other than those falling under clause (a), shall not be less than double the amount of tax leviable but shall not exceed three times the amount of tax leviable in respect of the goods under transport:] Provided that - Where the amount of penalty leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minimum penalty leviable is not less than double the amount of tax leviable. Therefore, the Tribunal had no jurisdiction to deduce the tax to ₹ 10, 000/- ignoring the aforesaid mandatory provision. In the case of Larsen and Toubro Limited, on which reliance is placed, as the lawstood then did not prescribe the minimum penalty leviable, therefore in that case this Court was justified in reducing it to ₹ 10,000/- as the discretion was vested with the Court. In view of the amended provision set out above, the discretion vested is only in respect of imposition of penalty above two times the tax payable and less than the three times the tax payable. The said discretion cannot be exercised either to impose tax less than the two times ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
