TMI Blog2016 (11) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of respondent-assessee. - S.B. Sales Tax Revision Petition No. 205/2009, S.B. Sales Tax Revision Petition No. 204/2009 - - - Dated:- 28-9-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Tanvi Sahai For the Respondent : T. C. Jain ORDER 1. These two petitions are directed against order dt 29.12.2008 passed by Rajasthan Tax Board, Ajmer, in Appeal No.984/2007/Jaipur and 1257/2007/Jaipur by which appeal of the respondent has been allowed. 2. The petitions were admitted on the following questions of law :- (1) Whether in the facts and circumstances of the case of Rajasthan Tax Board was justified in law and has not acted illegally and perversely in deleting the penalty under section 10(A) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10A and since both were different officers, therefore, the Tax Board came to the conclusion that the AO imposing penalty and levying interest had no jurisdiction and accordingly has allowed the appeals of the respondent assessee, which have been assailed herein. 5. Learned counsel for the Revenue vehemently contended that the initial registration was granted by the lowest authority and at that time nothing is required to be seen and later-on the jurisdiction shifts to other AO having jurisdiction over the case taking into consideration various factors, namely turnover, place of business and after the registration was granted, the jurisdiction passed over to the officer who imposed penalty and levied interest on 2.3.2005. She thus conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him to the goods, if the sale had been a sale falling within that sub-section : Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section. (2) The penalty imposed upon any dealer under sub-section (1) shall be collected by the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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