9911796707
TMI Blog1995 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of "C" form was unauthorised and that the assessee is liable to penalty under section 10-A of the Act for contravening section 10(c) of the Act. Accordingly for the assessment years 1977-78, 1974-75, 1975-76 and 1976-77, the penalty of Rs. 32,000, Rs. 862, Rs. 10,165 and Rs. 19,982 were levied respectively. According to the assessee, it had already applied to the Deputy Commercial Tax Officer, Ratan Bazar, Madras, by letter dated April 30, 1974, for the inclusion of paper in its registration certificate and on the bona fide belief that the paper could have been included in the registration certificate, the assessee purchased the paper by using "C" forms. Therefore, according to the assessee there was no false representation on its beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or the Deputy Commercial Tax Officer in the Ratan Bazar office. The signature contained in the said letter does not belong to the said Aslam Basha. It remains to be seen that even though according to the assessee, a letter for the inclusion of paper was sent on April 30, 1974, another letter, dated April 7, 1978 was also sent by the assessee for the inclusion of papers in the registration certificate. According to learned Additional Government Pleader (Taxes) if the letter dated April 30, 1974, was sent for the purpose of inclusion of papers in the registration certificate, what necessitated the assessee to send a subsequent letter for the inclusion of paper in the registration certificate on April 7, 1978, nearly after four years. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntertained a bona fide belief that it can purchase the papers by using "C" forms. It was further submitted that the alleged letter, dated April 7, 1978, was not brought to the notice of the Tribunal. No argument was also advanced by the said representative at this stage. Therefore no attention can be bestowed on the letter dated April 7, 1978. 6.. We have heard the rival submissions. We have already set out the facts in detail. The assessee purchased the papers outside the State by using "C " forms in all the assessment years under consideration. According to the department, the registration certificate does not include paper. No doubt, in the registration certificate, no mention was made about the paper. According to the assessee, he sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure in the letter dated April 30, 1974. According to the Tribunal the signatures obtained in the court and the signature contained in the letter dated April 30, 1974, tally with each other. Therefore, the Tribunal came to the conclusion that the assessee would have entertained a bona fide belief in purchasing the paper by using the "C" forms. Hence, there is no false representation, as alleged by the department, in this case according to the Tribunal. 7.. Learned Additional Government Pleader (Taxes) also pointed out that there is another letter dated April 7, 1978, sent by the assessee in the file, requesting the Deputy Commercial Tax Officer to include paper in the registration certificate and that if there was already a letter dated Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay for huge amounts of penalty under the CST Act for such technical violation, have decided that the CCT may issue instructions to the A.Os. to take a lenient view wherever a dealer purchased goods on the basis of "C" forms without including them in the CST registration certificate either inadvertently or ignorantly, so as to avoid a lot of complaints of harassment in the case of selected dealers and complaints of corruption also provided the dealer is eligible to have been goods included in the registration certificate." Thus, considering the facts arising in this case in the light of the aforesaid notification we hold that there is no infirmity in the order passed by the Tribunal in deleting the penalties levied under section 10-A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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