9911796707
TMI Blog1991 (2) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... a figure of Rs. 1,10,888. Subsequently, the dealer filed a revised return under section 10(4) of the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi. By the revised return the taxable sales were increased by Rs. 25,00,000. A show cause notice was issued as to why penalty should not be levied under section 22A(1) of the Act for filing inaccurate particulars of the sale. No one appeared on behalf of the dealer and vide order dated 15th January, 1973, penalty of Rs. 25,000 was imposed. Appeal was filed against the said order and the Assistant Commissioner of Sales Tax came to the conclusion that the dealer had deliberately reduced the sales and that the default was systematic and the dealer had been practi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said provisions read as under: "10(4). If any dealer discovers any omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him, furnish a revised return and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment in the manner provided in sub-section (3) of the extra amount." "22A. Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.-(1) If the Commissioner or any person appointed under sub-section (1) of section 3 to assist him, in the course of any proceedings under this Act is satisfied that a dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including the Tribunal have found as a fact that there was no omission or error on the part of the dealer in filing the original return and that the original return did not contain the correct figures of sale because of a deliberate act on the part of the dealer. The dealer deliberately filed inaccurate particulars and suppressed the sale in the original return so that the tax which should have been paid to the sales tax authorities was retained by him for some more time. The sales tax authorities have called this default as being systematic and it has further been held that the dealer has been practising this for the last many years. It is clear therefore that the furnishing of the incorrect particulars in the first return was a deliberate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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