9911796707
TMI Blog1973 (7) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1956, hereinafter called the Act. He obtained a certificate of registration for the year 1963-64 under section 10 of the Act. The certificate mentioned that the goods covered by the registration are -general goods". The petitioner submitted a return of turnover of Rs. 9,190.19 in respect of tarpaulins, brass and copper utensils and agricultural implements. The said turnover was assessed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r does not satisfy the requirements of section 10(b) of the Act. The condition precedent for exercise of the jurisdiction of the 2nd respondent to impose penalty is that there must be a finding that the registered dealer falsely represented when purchasing any class of goods that goods of such class are covered by the certificate of registration. The said section reads thus: '10. Penalties-If an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one-and-a-half times the tax which would have been levied under this Act in respect of the sale to him of the goods if the offence had not been committed......." It will be seen from the above provisions that the offence is committed by a registered dealer when he falsely repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods are covered by his certificate of registration. In that view there is a clear error of law in the order made by the 2nd respondent. The appeal preferred by the petitioner to the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore, was also dismissed without recording a finding to the same effect. In that view the proper order to make is to quash the impugned order dated 17th N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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