TMI Blog2016 (7) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority came to a conclusion that it was possible to take the view that Form C was erroneously issued and that the same could be characterized as a mistake, the charge of a "false representation" could not have been sustained. In the absence of the authorities having formed the opinion that the assessee had falsely represented the import to be one covered by his certificate of registration, the imposition of penalty is clearly rendered unsustainable - This Court even otherwise finds no material circumstance which would justify a conclusion that the assessee had made a false representation while importing the article in question. Revision allowed - decided in favor of assessee. - Sales/Trade Tax Revision No. 2534 of 2005 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority partly allowed the appeal and reduced the quantum of penalty imposed. The matter was taken by the assessee in appeal to the Tribunal which refused to interfere with the view taken by the first appellate authority. Sri Manu Ghildyal, learned counsel appearing for the revisionist has rested his case on the submission that in order to fall within the mischief of subclause (b) of Section 10, it was imperative for the respondent to come to a conclusion that a false representation has been made by the dealer. In amplification of the submission, learned counsel has placed reliance upon the distinction which a learned Judge of this Court noted between the expressions wrong representation and false representation . He re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent that an attempt had been made to evade payment of tax. This view taken by the first appellate authority was affirmed by the Tribunal. What this Court however finds is that both the first appellate authority as well as the Tribunal have failed to consider the import of the expression false representation . As was held by the learned Single Judge in Project Technologist a false representation necessarily entails and presupposes the assessee knowingly making a representation claiming the benefit of the article being covered by his certificate of registration even though he knew that the same could by no stretch of imagination fall within the four corners of the said certificate. Once the first appellate authority came to a conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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