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TMI Blog1967 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... tions in Form C issued by him. Both the revenue as well as the Tribunal have concurred and held against the assessee on the point, the only difference being that the Tribunal reduced the fine to Rs. 100. The application for registration mentioned the goods as "for use in the manufacture, tea-chests for packing purposes, machinery, drugs, etc., for running the estate and manufacturing tea". In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration". The phrase "falsely represents", as we think, clearly indicates that the falsity of the representation should be with the knowledge of the representator. If he is under an honest belief that what he represents is true, he cannot be said to make a false representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r with this view. Can we say in this case that the assessee was under an honest belief that the goods mentioned in the C Form issued by him were covered by the registration certificate? We are inclined to think that reading the language of the certificate in the light of that employed in the application of the assessee, the word "etc." used in the certificate could possibly have raised the belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles which may be required for running the estate and manufacturing tea. It is not necessary for us to decide whether "etc" would actually cover all those articles. It will suffice to say that the assessee could possibly have formed the belief and quite honestly that "etc." would cover those articles. Section 10(b) is a penal provision and where a question arises whether an offence has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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