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TMI Blog2019 (5) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... n 10(b) read with Section 10-A. The explanation furnished by the applicant is sufficient and therefore the penalty imposed under Section 10-A of the Act is set aside - revision allowed. - Sales/Trade Tax Revision No. - 16 of 2011 - - - Dated:- 9-5-2019 - Ashok Kumar, J. For the Applicant : Rakesh Ranjan Agarwal,Suyash Agarwal For the Opposite Party : C.S.C. ORDER ASHOK KUMAR, J. Heard Sri Suyash Agarwal, learned counsel for the applicant and Sri A.C. Tripathi, learned Standing Counsel for the respondent-Commissioner. The present revision relates for the assessment year 2001-02 under Section 10-A of the Central Sales Tax Act, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has rejected the objection of the applicants and has imposed the penalty of ₹ 1,19,140/-. There were certain error in the penalty order, hence an application under Section 22 was filed by the applicant before the assessing authority for rectification of mistake in the order dated 10.01.2006. The assessing authority has rectified the order and has passed a fresh order on 28.02.2006. Aggrieved by the penalty order passed by the assessing authority an appeal was filed and the appellate authority vide order dated 27.04.2007 has partly allowed the appeal. Against the order of the first appellate authority, the Commissioner Trade Tax U.P. has filed the second appeal before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated and imposed when a registered dealer, falsely represents, when he purchases any class of goods and that class of goods are not covered by his certificate of registration. Learned counsel for the applicant emphasised the words used in Clause (b) of Section 10 i.e. falsely represents . Learned counsel for the applicant submits that none of the authorities recorded in their orders that the applicant has ever falsely represented while affecting the purchases against Form C. He has further submitted that in the certificate of registration the item has been mentioned as Rough C.I. Casting . He has also pointed out that use of Rough C.I. Casting and C.I. Casting for the purposes of manufacture of the item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by a guilty mind, the section cannot be invoked for penalty. In para 37 of the judgment of Sanjiv Fabrics (supra) the Apex Court has considered the meaning of the word falsely represents . The Apex Court, therefore, concluded that a finding of mens rea is a condition precedent for levying penalty under Section 10(b) read with Section 10-A. The relevant paragraphs namely para 36 and and para 37 of the judgment of Sanjiv Fabrics (supra) are quoted herein below:- 36. The Court finally held that it was elementary that section 43 of the State Act which provided for imposition of penalty is penal in character and unless the filing of an inaccurate return is accompanied by a guilty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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