9911796707
TMI Blog2007 (10) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... re allowed in part. The amount of penalty is reduced to ₹ 1,02,004.44 and ₹ 67,931.44 for the assessment years 1996-97 and 1997-98 respectively. - - - - - Dated:- 5-10-2007 - RAJES KUMAR , J. RAJES KUMAR J. These are two revisions against the order of the Tribunal dated May 23, 2007 for the assessment years 1996-97 and 1997-98. The applicant claimed to be a corporation of the State Government and is registered under the U.P. Trade Tax Act, 1948 (hereinafter referred to as the U.P. Act ) and the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act ). Admittedly, the applicant was not registered under the Central Sales Tax Act for coal in the years under consideration. In the year under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such details have been furnished as annexure S.A. 1 to the supplementary affidavit. He further submitted that in the letter dated August 1, 1995 to the assessing officer or obtaining form C it was categorically stated that the applicant required form C for the import of slack coal and on the basis of said letter form C was issued. He submitted that the aforesaid fact shows the bona fide on the part of the applicant in using form C for the purchases of coal and therefore the applicant is not liable for penalty. In alternative submitted that levy of penalty at one and half times is excessive. The learned Standing Counsel submitted that admittedly the dealer was not registered under the Central Sales Tax Act for coal and was not entitled an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the applicant cannot be allowed to take the advantage of the mistake of the assessing authority. The applicant can claim the benefit on its own rights and entitlement and cannot be allowed to take benefit on account of the negligence or mistake of the authority concerned for which it was not legally entitled. It was the applicant who has to examine while issuing form C that whether it was entitled to issue form C or not. If the applicant has issued the form C for which it was not entitled it amounts to making a false representation and the penalty has rightly been levied under section 10(b) of the Act. Having regard to the fact that the applicant from time to time informed the assessing authority about the use of form C for the coa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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