9911796707
TMI Blog1994 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessment year under consideration. The assessing officer issued a notice to the assessee. The assessee filed objection stating that they have not collected sales tax on the sale of chemicals and by mistake they have shown the chemical sale under the exempted turnover column and hence the assessee requested to drop the penalty proceedings. According to the assessing officer the assessee has not shown the commodity of chemicals under the commodity column, in any one of the months from April, 1984 to March, 1985. The assessee has shown only tread rubber. In fact, the assessee is mainly dealing in tread rubber and chemicals only. However, taking into consideration the fact that the assessee has paid the entire tax, surcharge, addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that a plain reading of the provisions contained in section 12(5)(iii) of the Act would go to show that penalty has got to be levied automatically when the return filed by the assessee is incorrect or incomplete. 3.. It remains to be seen that the assessee is a dealer in tread rubber and chemicals only. The assessee has not shown the commodity of chemicals in the commodity column in any one of the months from April 1984 to March, 1985. They have shown only tread rubber. But, according to the assessee, by mistake, they have shown the chemical sale in the exempted turnover column. The assessee stated that they have also not collected the sales tax on the sale of chemicals. According to the assessee, since the mistake occurred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee as incorrect and incomplete. While the element of deliberateness, wilfulness of blameworthy conduct on the part of the assessee, may not be necessary for invoking section 12(5) of the Act, we are clearly of the opinion that the bona fides of the assessee have to be gone into before imposing penalty. According to the abovesaid judgment of this Court, before imposing penalty under section 12(5) of the Act, it is incumbent upon the assessing officer to consider whether there is any bona fide on the part of the assessee in filing an incorrect or incomplete return. This view was taken by this Court by following an earlier decision of the Supreme Court in the case of Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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