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TMI Blog2020 (1) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the Review Application filed by the applicant M/s.Insap Flexibles & Engineers Private Limited. The said Review Application was filed by the Assessee, who had failed to furnish the original Declaration Form 'C' and Form 'H' for claiming concessional rate of tax under the provisions of the Sales Tax Act. The original appeal was dismissed by the learned Tribunal way back on 29.06.2001 and the Review Application was filed by the Assessee coming with the case that the Assessee intends to file the duplicate Form 'C' for the turn over of Rs. 1,99,266/- and duplicate Form 'H' for the turn over of Rs. 22,176/-. The learned Tribunal dismissed the Review Application by the impugned order holding that there c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is dismissed. 7. In fine, the Review Application in TRA 10/01 is dismissed." 3. Learned counsel for the Revenue has submitted that the Honourable Supreme Court in the case of "Indian Agencies (Regd.) Bangalore -Vs- Additional Commissioner of Commercial Taxes, Bangalore" reported in (2005) 2 Supreme Court Cases 129, following the earlier judgment of the Honourable Supreme Court in the case of "Kedarnath Jute Mfg. Co., -Vs- Commercial Tax Officer" reported in 1966 AIR 12 , has again reiterated the position that the concessional rate of tax cannot be claimed on the basis of duplicate 'C' Forms and original forms are required to be furnished by the Assessee for claiming such concessional rate of tax. The relevant portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in Delhi Automobiles (P) Ltd. (supra), it is clear that these provisions have to be strictly construed and that unless there is strict compliance with the provisions of the statute, the assessee was not entitled to the concessional rate of tax. 26. We are of the opinion that a liberal construction was not justified having regard to the scheme of the Act and the Rules in this regard and if there was any hardship, it was for the legislature to take appropriate action to make suitable provisions in that regard. It is also settled rule of interpretation that where the statute is penal in character, it must be strictly construed and followed. 4. Having heard the learned counsel for the Revenue and since nobody has appeared on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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