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TMI Blog2015 (5) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... eting and Bharat Ram Raj Kumar & Co. (hereinafter referred to as "petitioners") seeking to quash the default notices dated 08.03.2013 and 21.02.2013 (impugned herein) of assessment of penalty in form DVAT-24A issued under Section 33 of the Delhi Value Added Tax Act, 2004 (hereinafter referred as "the said Act") for non-filing of stock statement online in form Stock-I. Since these petitions raise identical issues, they are being disposed of by a common order. 2. The VATO/AVATO issued the default notices of assessment of penalty. In the said notices it is observed that the petitioners have a liability to pay penalty under Section 86 of the said Act. The VATO/AVATO has imposed a fine of Rs. 10,000/- under Section 70(5) of the said Act. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act. 7. The learned counsel appearing on behalf the respondent argues that the notices issued, impugned herein, are correct in law and there is nothing illegal, as the commissioner is vested with the power to impose such fine under the provisions of the said Act. 8. We have heard the counsel for the parties. Although the vires of the notifications dated 16.08.2012, 30.10.2012 and 12.11.2012 are challenged as being contrary to the provisions of the said Act, as discussed hereinafter, to grant the main relief which is prayed and pressed upon by the learned counsel for the petitioners, we are not going into the question of vires of the aforesaid notifications. We are not examining this issue and it is, therefore, kept open. 9. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first schedule, any magistrate can try an offence under any other law if punishable with less than three years imprisonment or fine only. Section 26 (b) of the Code of Criminal procedure, 1973 reads as under: "26 (b) Any offence under any other law shall, when any court is mentioned in this behalf in such law, be tried by such court and when no court is so mentioned, may be tried by - (i) The High Court, or (ii) Any other court by which such offence is shown in the first schedule to be triable." 15. The relevant part of the first schedule of the Code of Criminal Procedure,1973 is reproduced below:- 16. In view of the foregoing discussion, we decide the present issue in favour of the petitioners. It is clear that the fine imposed un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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