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2016 (8) TMI 1136

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..... uthorities have come to a finding of fact that in the instant case Commercial Taxes Officer, Circle-A, Kota, granted registration certificate to the assessee whereas penalty has been imposed by the Assistant Commissioner, Commercial Taxes, Works Contract and Leasing Tax, Kota. Therefore, while the registration was granted by a different officer, the penalty has been imposed by another officer, which in my view, taking into consideration the plain and simple language of Section 10A quoted hereinbefore, is unjustified. In view of the plain and simple language of Section 10A and the above finding, in my view no substantial question of law can be said to emerge out of the order impugned so as to call for interference of this Court. When the .....

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..... penalty of ₹ 1,09,300/- was imposed. 3. In appeal filed by the assessee respondent before the Deputy Commissioner (Appeals), the DC(A) deleted the penalty and the appeal filed by the Revenue before the Tax Board also resulted into dismissal of the appeal. 4. Learned counsel for the Revenue contended that admittedly there was a breach of Section 10A and the AO had rightly imposed penalty u/s 10A but both the Appellate Authorities taking into consideration technicalities have decided the matter in a cursory manner accepting the contention of the assessee that the officer who has imposed the penalty was not competent and the penalty should have been imposed by the Officer registering the assessee and thus contended that this is a .....

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..... nalty imposed upon any dealer under subsection (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9- (a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of sub-section (4) of section 8 in connection with the purchase of such goods; (b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed. 7. The said Section envisages that the Authority Competent to impose penalty u/s 10A is the one who is authorised to grant him cer .....

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..... as the case was transferred. However the apex court, taking into consideration the provisions of Section 10A, came to the conclusion that it was the same officer who granted registration certificate and the same officer imposed penalty, therefore, nothing was wrong and thus upheld the contention of the Revenue. This case is converse to the present case. 10. In view of the plain and simple language of Section 10A and the above finding, in my view no substantial question of law can be said to emerge out of the order impugned so as to call for interference of this Court. When the petition deserves to be dismissed on the basis of jurisdiction, the other argument raised by the counsel of misuse of 'C' Form, is left open for considera .....

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