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TMI Blog2014 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... specific entries, i.e., 16 and 51, then certainly notification would include cattle feed, poultry feed and aquatic feed, but it does not include oil-cake including deoiled cake and soyameal because it is a different entry. - there are two types of entries and in the entries goods have been defined separately. Hence in our opinion, the authorities have rightly held that the exemption notification would not be applicable in the case of oil-cake, de-oiled cake and soyameal. The authorities have imposed maximum penalty. No reasons have been assigned by the authority in imposing the maximum penalty. - Therefore, penalty is set aside - Decided partly in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax has been mentioned as four per cent. Vide notification dated March 29, 2000 (annexure P/5), exemption was granted in regard to tax on "cattle feed and poultry feed" as two per cent. The aforesaid notification was in regard to class 2 mentioned in Column 2 in the Schedule. When in the Schedule there are two specific entries, i.e., 16 and 51, then certainly notification would include cattle feed, poultry feed and aquatic feed, but it does not include oil-cake including deoiled cake and soyameal because it is a different entry. The honourable Supreme Court in Sanghvi Reconditioners Pvt. Ltd. v. Union of India reported in [2010] 1 GSTR 467 (SC); [2010] 2 SCC 733 after considering the earlier judgments of the Supreme Court rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 12(5) of the Orissa Sales Tax Act (14 of 1947) (page 214 in 25 STC): "7. Under the Act penalty may be imposed for failure to register as a dealer: Section 9(1) read with section 25(1)(a) of the Act. But the liability to pay penalty does not arise merely upon proof of default in registering as a dealer. An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each of condition (s) of the bond or the failure to produce the discharge certificate within the time mentioned in the bond on the basis of the explanation as also the material which may be adduced by the person concerned denying the liability to pay such penalty. Moreover, the penalty amount has also to be quantified before the proceedings for recovery of the amount so determined are taken. . ." Consequently, the petition is partly allowed. The impugned orders in regard to imposition of tax are hereby upheld, however, the orders regarding imposition of penalty are hereby quashed. The matter is remanded back to the authority to pass a proper order in regard to penalty after considering the observations made by this court. No order as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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