9911796707
TMI Blog1986 (2) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ppended a list of 20 items which the petitioner claimed to be reseller of. These items included cast steel components, bearings, bushings and valves, EMU coach fittings, train lighting and head lighting components. I am mentioning the above items only to show the diversity of the goods the petitioner claims to be reseller of. There was an inspection on the application made by the petitioner. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion both as manufacturer and reseller. By inadvertence, the registration as reseller was not granted to the petitioner. But this mistake was overlooked both by the petitioner as well as by the department and the petitioner was allowed to obtain declaration form No. XXIV (sic) (resale) and also form No. XXIVA (sic) (manufacture). The contention of the petitioner is that this mistake was discove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omission which is not the case here. Additionally, it has been argued on behalf of the respondents that this being a case of penalty, penalty order having already been passed, the court should not interfere in this matter and the petitioner should go on appeal. Normally in a case of penalty, the court does not interfere in exercise of its jurisdiction under article 226 of the Constitution. Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, has contended that there is no deliberateness on the part of the petitioner in evading payment of any tax. The whole situation has been created by a mistake on the part of the department and overlooking the same on the part of the petitioner. I am not expressing any final opinion about any question of fact and law. But, in my view, in the peculiar facts of the case, the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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