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TMI Blog2017 (5) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... tu revisional proceedings - penalty upheld. Interest u/s 47(4A) of the Act - Held that: - considering sub-clause (vi) of section 47(4A) of the Act, it cannot be said that the learned tribunal has committed any error in restricting interest charged under section 47(4) of the Act for the period of 36 months only. Petition allowed - decided partly in favor of petitioner. - SPECIAL CIVIL APPLICATION NO. 6303 of 2017 - - - Dated:- 5-5-2017 - M.R. SHAH, AND MR. B.N. KARIA, JJ. For The Petitioner : MR PRANAV TRIVEDI, AGP For The Respondent : RULE SERVED BY DS ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and restricting for the period of 36 months only and the same came to be allowed and the interest under section 47(4A) was restricted to 36 months only. 2.03. Feeling aggrieved and dissatisfied with the impugned judgement and order passed by the learned tribunal in deleting penalty imposed / levied under section 45(6) of the Act, the State has preferred the present Special Civil Application. The State has also challenged the impugned order passed by the learned tribunal restricting interest charged under section 47(4A) of the Act for the period of 36 months only. 3.00. Though served, nobody appears on behalf of the respondent dealer. Under the circumstances, present petition is heard ex-parte so far as the respondent dealer is concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the revisional authority as well as the learned tribunal has confirmed the tax liability on the ground that C Form furnished by the dealer was not genuine. The demand of tax has been confirmed by the learned tribunal. However, the learned tribunal has deleted the penalty levied under section 45(6) of the Act solely on the ground that the revisional authority for the first time and in exercise of revisional jurisdiction cannot levy penalty under section 45(6) of the Act. The aforesaid is now not res-integra in view of decision of the Division Bench of this Court in the case of Ridhhi Siddhi Gluco Biols Ltd. (supra). In the aforesaid decision the Division Bench of this court has held that the penalty under section 45(6) of the Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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