9911796707
TMI Blog1996 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... 500 imposed under section 36-A(2) of the Act by the lower courts?" 2.. The assessee, M/s. Delhi, U.P., M.P. Transport Co., Satna, have dealings in transportation of goods. Certain information was sought from the assessee and it appears that the same was not furnished. Therefore, penalty under section 36-A(2) of the Act has been imposed. Between the period July 20, 1984 to September 9, 1984, Sales Tax Flying Squad of Satna checked 4 trucks of the Transport Co. to deliver the goods of 60 bilties with the consent of the Sales Tax Department. After ascertaining the names and addresses of the customers, goods of the bilties were delivered from time to time. After October 30, 1984, the Transport Co. was required to deliver the goods of the bilt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to believe to be a trustee, guardian, manager or agent to furnish a statement of the name and address, of the person for whom he is a trustee, guardian, manager or agent; (c) require any person whom he has reason to believe to have purchased goods from outside Madhya Pradesh to furnish a statement of the name and address of the person from whom he has purchased such goods and the description and price thereof and the manner in which they were delivered to him; (d) require any person whom he has reason to believe to have despatched goods to any place outside Madhya Pradesh to furnish a statement of the name and address of the person to whom he has despatched such goods and of the description and price thereof." The Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of not furnishing proper information to the Commissioner, it has been made penal under sub-section (2). Therefore, it is apparent that the Commissioner has been given this power as a regulatory measure to enforce the provisions of the Act for evasion of taxes. It cannot be said that the assessing authority had no power to impose a penalty in case of failure to furnish information. 4.. In the present case on account of breach on the part of the assessee, the penalty has been imposed and we are of the opinion that such penalty is within the competence of the assessing authority under sub-section (2) of section 36-A of the Act. 5.. The view taken by the Tribunal appears to be justified. We accordingly answer the question in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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