9911796707
TMI Blog2006 (1) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1956 (hereinafter referred to as, "the Act") was passed by the Sales Tax Officer dated July 25, 1989 imposing penalty on the assessee. The Sales Tax Officer found that the assessee purchased goods utilising form C which goods were not covered under section 7 of the Act. The reply of the assessee that dyes, colour, starch, lubricants and caustic soda are included in chemicals was not accepted. The assessee filed an appeal before the Assistant Commissioner (Judicial) which appeal has been allowed by the appellate authority vide its order dated December 22, 1989. The appellate authority held that the assessee bona fidely imported the goods treating them to be covered by his registration certificate under section 7 of the Act and there b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as false representation by the assessee. I have considered the submissions and perused the record. The first appellate authority in its judgment had recorded categorical finding that the assessee imported the goods including caustic soda, cotton linter and stone powder bonafidely believing it to be covered within the registration certificate granted to the assessee under section 7 of the Act. The first appellate authority has itself noted the items included in the registration certificate which is to the following effect: "All kinds of machines required for manufacturing and production of papers, pulping instrument, iron and steel, chemicals and pulp irons, formers, generators and all other electrical goods and equipment. Builder pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racted below: "10. Penalties. If any person, (a) . . . . . (b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or (c) . . . . ." Section 10(b) is attracted only when registered dealer falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration. The words which are relevant in this sub-section are "falsely represents". False representation indicates representation which is known to be false. The element of knowledge of falsehood is inherent in the concept. In the present case finding has been recorded by both the appellate authorities that purchase by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment' inherently carried with it the element of mens rea. Therefore, the mere fact that some figure or some particulars have been disclosed by itself, even if it takes out the case from the purview of non-disclosure, it cannot by itself take out the case from the purview of furnishing inaccurate particulars. Mere omission from the return of an item of receipt does neither amount to concealment nor deliberate furnishing of inaccurate particulars of income unless and until there is some evidence to show or some circumstances found from which it can be gathered that the omission was attributable to an intention or desire on the part of the assessee to hide or conceal the income so as to avoid the imposition of the tax therein. In order that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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