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TMI Blog2022 (7) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... sed under Section 10A read with Section 10(b) of the Central Sales Tax Act, 1956 (hereinafter referred to as the 'Act'). Thus, the Tribunal has allowed the revenue's appeal and sustained imposition of penalty Rs.47,316/-. 3. The revision has been heard on the following question of law : "Whether in absence of burden discharged by the revenue to establish false representation on part of the assessee, penalty under Section 10A would have been imposed ?" 4. During the assessment year 1991-92, the assessee had a registration certificate authorising it to deal in "industrial stores of all kind and nature, job work, sales and purchases of cotton waste, cotton cloth, fents, rags and chindees etc". On the strength of such registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the record, this Court in M/s. Sanjiv Fabrics, Baraut, Meerut Vs Commissioner of Sales Tax 2003 U.P.T.C. 1081, has observed as under : "11. This Court in the case of Commissioner of Sales Tax v. S/s. Kashi Prasad Ram Chandra, 2001 U.P.T.C. 173, had occasion to interpret the words "falsely represents" as occurred in Section 10 (b) and it has been held that Section 10 (b) of the Central Sales Tax Act provides for levy of penalty if any person being registered dealer falsely represents when purchasing any class of goods that goods of such class are covered by a certificate of registration. Thus for levying penalty under Section 10 (b) of the Act the dealer should falsely represent that the goods are covered by the certificate of registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dishonest conduct. Therefore, in proceedings for levy of penalty under Section 10-A of the Act, burden would be on the revenue to prove the existence of circumstances constituting the said offence. Furthermore, it is evident from the heading of Section 10A of the Act that for breach of any provision of the Act, constituting an offence under section 10 of the Act, ordinary remedy is prosecution which may entail a sentence of imprisonment and the penalty under Section 10A of the Act is only in lieu of prosecution. In light of the language employed in the Section and the nature of penalty contemplated therein, we find it difficult to hold that all types of omissions or commissions in the use of for 'C' will be embraced in the express ..... X X X X Extracts X X X X X X X X Extracts X X X X
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