1987 (9) TMI 398

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..... for opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, is correct in law to have annulled the penalty imposed under rule 8(2) of the Central Sales Tax (Orissa) Rules, 1957?" 2.. The relevant facts are as follows: The opposite party is a registered dealer under the Act. For the assessment years 1968-69 and 19 .....

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..... 89 where it was held that no penalty could be imposed under the provisions of the State Acts for not filing the annual return in respect of the Central sales tax transactions in the absence of any provision in the Central Sales Tax Act itself. 3.. Since in view of this judgment the State Governments were faced with the problem of refunding the amount already collected in the past by way of penal .....

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..... ssment, reassessment, collection and the enforcement of payment of tax, etc. By the amending Act, sub-section (2A) was inserted to operate with retrospective effect to validate the imposition and collection of penalty even levied before the commencement of the amending Act which were otherwise invalid by reason of the decision of the Supreme Court in the case of Manganese Ore (India) Ltd. [1976] 3 .....

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