TMI Blog2014 (10) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... n it is reiterated that penalty should not be imposed till the end of the said year. When law is amended, compliance is required from the dealers, whatever the advances in technology we have made, it takes some time to adjust to the new situations and circumstances. When the authorities realizing this hardship by the circulars are insisting on compliance with the law and not to impose penalty for some time. Keeping in mind the said circulars and the fact that the law is amended with effect from 1.4.2010 and it is on 8.8.2010, hardly four months after the new provision came into force, the assessee committed the default. However, on pointed out, immediately he has complied with the said requirement of law. There is no justification s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax Officer (Enforcement) Zone-1. The driver of the vehicle furnished the sale invoice, Form VAT 505 and the permit issued by the Rubber Board in Form N-2. He did not hand over E-Sugama Form or E-Sugama Link. Therefore, the Check Post Authority issued a notice under Section 53 (12) of the Act calling upon to show cause why penalty under Section 53 (2-A) of the Act should not be levied. On receipt of the notice, the assessee uploaded the details on the Website of the Commercial Taxes Department and obtained E-Sugama Form No. 1111233222. Along with the statement of objections, he also produced E-Sugama Form. It was acknowledged by the authorities on 10.8.2010. The assessee pleaded before the Check Post Authority that he was not aware o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that penalty should be compulsorily levied if an E-Sugama number is duplicated or re-cycled by the dealers. 6. From the notification it is clear that, this obligation was introduced into law from 1.4.2010. Now, efforts are made to educate the dealers and, the obligation to comply with the said requirement. In the earlier notification issued it was made clear that penalty should not be imposed unless the goods is intercepted by a Mobile Check Post. However, in a subsequent circular with reference to notification dated 28.2.2011 where also the rubber is included, again it is reiterated that penalty should not be imposed till the end of the said year. When law is amended, compliance is required from the dealers, whatever the advances in te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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