9911796707
TMI Blog1985 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... een treated by us as revision petitions under section 15(1) of the Act, as amended by the Rajasthan Sales Tax (Amendment) Act, 1984, at the request of the learned counsel for the department. The amending Act came into force with effect from May 1, 1985, and thereafter only a revision petition under section 15(1) was maintainable and not an application for calling for a reference under section 15(3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im as a part of the oil manufactured by the assessee was transferred by mistake from the tax-paid account to taxable account. It was held that there was a bonafide mistake which was realised by the assessee at the time of assessment. The learned single Member of the Board of Revenue affirmed the finding recorded by the Deputy Commissioner (Appeals), Commercial Taxes, and while dismissing the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , nor he had acted in conscious disregard of his obligations, in such circumstances, the discretion exercised by the taxing authority cannot be interfered with, as the question whether there was conscious concealment on the part of the assessee in respect of the taxable turnover or there was mala fide or deliberate intention on the part of the assessee to withhold payment of sales tax due under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by rule 26, showing the amount of goods imported by him in addition to the quarterly return or the annual return, as the case may be. As no penalty was imposable under section 16(1)(n) of the Act, as it stood at the relevant time, in respect of breach of any provision of the rules, even if there was a breach of the provision of rule 26 and even if additional return required to be filed in form 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of the Rules. In this view of the matter, the penalty imposed under section 16(1)(n) of the Act was rightly set aside by the appellate authority and the Board of Revenue was justified in upholding the order passed by the appellate authority. Both the reference applications, being treated as revision petitions under section 15(1) of the Rajasthan Sales Tax Act, as amended, are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
