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2016 (8) TMI 1136 - RAJASTHAN HIGH COURT

2016 (8) TMI 1136 - RAJASTHAN HIGH COURT - TMI - Imposition of penalty u/s 10A of the CST Act - jurisdiction - Shuttering Wood - C Form - the Shuttering Wood was intended for resale in the State of Rajasthan but since it was not sold, penalty was imposed - whether imposition of penalty justified? - Held that: - The Section 10A envisages that the Authority Competent to impose penalty u/s 10A is the one who is authorised to grant him certificate of registration under this Act, which normally means .....

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lty 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 petition deserves to be dismissed on the basis of jurisdiction, the other argument raised by the counse .....

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Act, 1956 was passed by the Assessing Officer for the period 1.9.1997 to 31.3.1998. The respondent is a Private Limited Company and was registered on 21.10.1997 by the Competent Authority under the Rajasthan Sales Tax Act as well as Central Sales Tax Act. It was noticed that the assessee had purchased certain goods on 'C' Form out of State of Shuttering Wood for an amount of ₹ 7,28,663/-. During the course of assessment it was found by the AO that the Shuttering Wood was intended f .....

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), 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 .....

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he Act. She thus contended that questions of law arise out of the order impugned and needs consideration of this Court. 5. I have considered the arguments advanced by the learned counsel for the petitioner. 6. It would be appropriate to quote Section 10A of the CST Act which reads ad infra :- Imposition of penalty in lieu of prosecution (1) If any person purchasing 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 th .....

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ituted in respect of the same facts on which a penalty has been imposed under this section. (2) The penalty 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 purcha .....

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the Act. When the Section is quite clear and there is no ambiguity in the Section, in my view the order of the Tax Board appears to be well justified. 8. Admittedly, both the Appellate Authorities 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 wa .....

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