9911796707
TMI Blog2014 (11) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2003-04. The revision was admitted on May 1, 2008 on the following questions of law: "(1) Whether, in the circumstances of the case, penalty under section 10A of the C. S. T. Act can be imposed upon the dealer for issuing form C for purchases of goods, i.e., goods for hut? (2) Whether there was any infringement of section 10(b) of the C. S. T. Act ? (3) Whether there was any material to hold any false representation while issuing form C ?" The facts briefly are that the revisionist/dealer is a foreign company and had entered into a contract with the National Highway Authority of India for construction of bridge across river Yamuna between Naini and Allahabad. The assessing authority, Deputy Commissioner (Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10(b) of the Central Sales Tax Act punishes a person with a term of punishment or fine or with both who "being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration." The phrase "falsely represents" clearly indicates that the falsity of the representation should be with the knowledge of the representator. If he is under an honest belief that what he represents is true, he cannot be said to make a false representation. The essence of the offence is the representation of something as true which, in fact and to the knowledge of the representator, is false. It must be proved that dealer made representations that the goods purchased were covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imprisonment and the penalty under section 10A of the Act is only in lieu of prosecution. In light of the language employed in the section and the nature of penalty contemplated therein, we find it difficult to hold that all types of omissions or commissions in the use of form C will be embraced in the expression 'false representation'. In our opinion, therefore, a finding of mens rea is a condition precedent for levying penalty under section 10(b) read with section 10A of the Act." The court in Spring Valley Fruits Product Co. Ltd., Bareilly v. Commissioner of Sales Tax, U. P., Lucknow [1995] 21 STR 46, while dealing with penalty under section 10A of the Act held as follows: "In my view it was a case in which revisionist acted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the form C. "Et cetera" in the Concise Oxford Dictionary is said to mean "and the rest, and so on". In its noun form in plural it means, extras, sundries. What did the authority which issued the registration certificate mean when it used the word "etc." does appear to be a matter open to doubt. For the revenue it is contended that the word "etc." should be understood in the ejusdem generis sense. I do not see why it should be so. In the application the assessee made it clear that he wanted a certificate in respect of the goods for use in the construction of the bridge. According to him, he thought that "etc." would cover all those articles which may be required for storage of goods used in construction. It is not necessary to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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