TMI Blog2018 (12) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it becomes a case where Form-C was not tendered to the seller by any legal entity but by some elusive source which is unidentifiable. If such lee-way, concession or immunity is granted to such selling dealers, it will open a flood gate where large scale fraudulent forms seeking concessional rates of assessment will be used to avoid payment of taxes by putting the onus on non-existent purchasing dealers, who will only exist for argument or defence but not in reality. The revisional authority has already reduced the element of penalty from twice the assessed amount to as much as the assessed amount which is the least which could be done under Section 28 (1) of Chhattisgarh Commercial Taxes Act, 1994 - appeal dismissed. - WA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,58,660/-. 5. Not being satisfied with the decision of the assessing authority or the revisional authority, writ application was filed. 6. After all the arguments which were made before the learned Single Judge, the learned Single Judge did not find any ground to interfere with the two impugned orders. Not only that, learned Single Judge also took note that the appellant had confined his petition to the issue of imposition of penalty, meaning thereby that the issue of re-assessment was given up. 7. Similar arguments with regard to the penalty was pressed into service before the learned Single Judge but at the cost of repetition, learned counsel representing the appellant tried to impress upon the Division Bench that a case agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no purchasing dealer in existence and even effort made at tracing them on behalf of the State authorities proved to be futile as they do not exist either in the State of Orissa or in the State of Andhra Pradesh. In all the decisions, there was a purchasing dealer who may have committed some omission or commission for which liability cannot be saddled upon the seller. Counsel for the State points out that the Hon'ble Supreme Court itself in its decision rendered in the case of State of Madras ( supra) has held that even though there cannot be any control over a purchaser in the transactions and he has to rely on the representation made to him, he must satisfy himself that the purchaser is a registered dealer and that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Single Judge. None of the judgments cited by the appellant as noted above can come to the rescue of the appellant as those judgments are distinguishable on facts and to add further, if a fake or a fraudulent Form-C is produced by an Assessee and if it is found to be so, it will be as good as non production of Form-C and no advantage thereof can be taken therefrom by trying to shift the onus on anybody else. 14. In fact, we are of the opinion that if such lee-way, concession or immunity is granted to such selling dealers, it will open a flood gate where large scale fraudulent forms seeking concessional rates of assessment will be used to avoid payment of taxes by putting the onus on non-existent purchasing dealers, who will only exis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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