9911796707
TMI Blog1996 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the M.P. General Sales Tax Act, 1958?" 2.. Brief facts giving rise to this reference are that M/s. Tata Iron and Steel Co. Ltd., Bhopal are dealers in iron and steel items. They were assessed to sales tax for the period April 1, 1980 to March 31, 1981 by the Regional Assistant Commissioner, Sales Tax, Bhopal, by order dated December 28, 1984 and among other things, a penalty of Rs. 52,431 was imposed on the assessee under section 45-B of the Act. Aggrieved by this order, the assessee preferred first appeal before the Appellate Deputy Commissioner of Sales Tax, Bhopal, who dismissed the appeal. Thereafter, the assessee approached the Tribunal which also confirmed the order passed by the Appellate Deputy Commissioner, Sales Tax. Hence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct reads as under: "45-B. Collection of tax by dealers.-(1) No person other than a registered dealer or a person who is deemed to be dealer who has failed to apply for registration under the provisions of clause (b) of sub-section (11) of section 15 or sub-section (7) of section 16-A shall collect any amount by way of tax under this Act and no collection of tax shall be made except in accordance with the provisions of this Act and the Rules made thereunder. (2) If any person collects any amount by way of tax in contravention of the provisions of sub-section (1), he shall be liable to pay a penalty not less than the amount so collected, but not exceeding double the amount of such tax. Explanation.-A dealer specified in clause (b) of sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised in violation of sub-section (1) of section 45-B of the Act. Sub-section (2) of section 45-B only enables the assessing authority to forfeit the amount if tax had been illegally collected. 6.. As pointed out above, the tax was duly collected in accordance with the provisions of the Act, because the Nigam did not furnish form XII-J to the assessee. Therefore, the assessee could not have permitted full concession on the purchases made by the Nigam. The Nigam furnished form XII-J before the assessee and the amount was refunded, though it might have been distributed after a period of three years, but this fact could not have been taken into account for forfeiting the amount of tax it was between assessee and Nigam. The only question for co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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