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Assistant Commissioner, Special Circle, Jaipur Versus Indian Oil Corporation Ltd.

Jurisdiction of AO - registration of the respondent assessee was granted by the Commercial Taxes Officer, Circle A, Kota, whereas the penalty was imposed u/s 10A of the Act by Assistant Commissioner, Special Circle, Rajasthan, Jaipur - Held that: - A bare perusal of the section 10A clearly postulates and envisages that the same authority gets power to impose or not to impose penalty who has initially registered an assessee. - Since the very imposition of penalty has been held to be improper, .....

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ipur 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 the CST Act on the ground that the same has not been levied by registering authority. (2) Whether in the facts and circumstances of the case of Rajasthan Tax B .....

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declaration form "C"." 3. The issue involved in STR 204/2009 is of penalty u/s 10A of the Central Sales Tax Act, while STR 205/2009 involves interest arising out of the penalty imposed as in STR 204/2009. 4. Brief facts noticed are that registration of the respondent assessee was granted by the Commercial Taxes Officer, Circle A, Kota, whereas the penalty was imposed u/s 10A of the Act by Assistant Commissioner, Special Circle, Rajasthan, Jaipur, vide order dt 2.3.2005 and while .....

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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 ove .....

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ion is required to take into consideration issuance of notice u/s 10A and in the instant case, admittedly while the registration was granted by CTO, Circle A, Kota, whereas the penalty was imposed by ACTO, Special Circle, Rajasthan, Jaipur, and therefore, the Tax Board has rightly held that the penalty is not imposable and contended that the order of Tax Board is not required to be interfered with by this court. Learned counsel has also brought to the notice of this court the order of this court .....

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sing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of 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, .....

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