9911796707
TMI Blog2022 (1) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period 22nd October, 1975 to 30th June, 1992 i.e. 17 years. The challenge in this petition is also to an order dated 20th February, 1995 passed by the Commissioner of Commercial Taxes, Odisha ('Revisional authority') reducing the penalty amount to Rs. 14,38.093/- . 2. Notice. Mr. Mishra, learned Additional Standing Counsel (ASC) accepts notice on behalf of Opposite Party ('Department'). 3. Since the point involved in this petition is short, the matter is taken up for final hearing with the consent of the parties. 4. One of the principal grounds of challenge is that the period of seventeen years could have been clubbed together for imposing penalty on the Petitioner and, therefore, the impugned order of the STO is bad in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon him by way of penalty a sum not exceeding one and a half times 3[the tax which would have been levied under subsection (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section]: Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.] 4[(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 prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period within which recovery of any duty as contemplated by the Rule is to be made, but that by itself does not render the Rule unreasonable or violative of Article 14 of the Constitution. In the absence of any period of limitation it is settled that every authority is to exercise the power within a reasonable period. What would be reasonable period, would depend upon the facts of each case. Whenever a question regarding the inordinate delay in issuance of notice of demand is raised, it would be open to the assessee to contend that it is bad on the ground of delay and it will be for the relevant officer to consider the question whether in the facts and circumstances of the case notice or demand for recovery was made within reasonable per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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