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TMI Blog1972 (8) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusion that the respondent was entitled to the preferential rate which he claimed. That is the view of the law taken by them. Assuming, without deciding, that the view taken by them is incorrect, even then it is impossible to say under the circumstances of the case that the respondent was guilty of making any false representation. The view of the law, which he is contending for is supported by the view taken by two Judges of the High Court and one Member of the Board of Revenue. Hence, we fail to see how such a view of the law can be taken as false representation. - C.A. No. 137 of 1969 - - - Dated:- 22-8-1972 - HEGDE K.S., JAGANMOHAN REDDY P. AND KHANNA H.R. JJ. M.C. Setalvad, Senior Advocate, (K.K. Jain and Bishamber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fected before October 1, 1958, when section 10A was brought into force. The respondent filed a review petition before the Board of Revenue. That petition was heard by a Division Bench. The Members forming the Division Bench differed in their conclusion as to whether the purchases in question were covered by the certificate given to the respondent or not. One Member took. the view that they were covered by the certificate but the other Member took the view that the same was not covered by the certificate. In view of this difference of opinion, the matter was referred to the Chairman of the Board. The Chairman agreed with the view taken by one of the Members that the purchases in question were not covered by the certificate and as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty has been imposed under this section." We are told that the respondent is guilty of an offence falling under section 10(b) which reads: "If any person..... being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration..." Now, the only question is whether the respondent was guilty of falsely representing, when purchasing the goods referred to earlier, that those goods were covered by the certificate of registration. Unless it is shown that he had made such a false representation, section 10A is not attracted. Two Judges of the High Court and one Member of the Board of Revenue have come to the conclusion that the respondent was entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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