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TMI Blog1988 (3) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... to its dealer M/s. Binayak Stores, Bakharabad, Cuttack, Orissa and on the basis of the said order placed, the said dealer sent a pro forma bill on January 16, 1986, asking the petitioners to send them a sales tax permit forthwith to enable them to despatch the said goods of the petitioners. It appears that the petitioners duly sent the permit to the said Binayak Stores accordingly. But the said Binayak Stores along with the consignment of 700 tins of "Utsab" brand vanaspati sent another two consignment of 700 tins of "Utsab" brand vanaspati in each consignment to the petitioners without any prior information. It appears that the petitioners have received information for one truck only in advance by their letter dated January 16, 1986, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the petitioners, preferred revisional application before the Tribunal and the Tribunal after considering the case in detail reduced the penalty imposed in each case of Rs. 20,000 instead of Rs. 50,000 on the ground that there is also an even chance that the petitioners might have actually received the intimation about the despatch of the seized consignments after the seizure took place. In the perspective Sri P.K. Mukherjee, Member, West Bengal Commercial Taxes Tribunal took a somewhat lenient view of the offence and reduced the penalty imposed in each case to Rs. 20,000 only. The said Sri P.K. Mukherjee, Member, Tribunal considered the matter very carefully and considered all the contentions raised by the parties. It may be mentioned h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult in registering as a dealer. An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicially and on a consideration of all the relevant circumstances. Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a manner which does not offend the provisions of article 301 of the Constitution of India which provides that the trade, commerce and intercourse throughout the territory of India shall be free and admittedly the Bengal Finance (Sales Tax) Act was not published to offend the provisions of article 301 of the Constitution of India and, as such, there was no question of obtaining the prior assent of the President of India. The rule making authority certainly can frame Rules, and the Rules must be construed in a manner which fulfills the object of the Act, but not in a manner which will interfere with the constitutional rights of the citizens of India. If the rule in question had to be given its widest amplitude, in that event, in my view, a to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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