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TMI Blog2022 (7) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... Oil and Light Diesel Oil, it wrongly made purchases of High Speed Diesel Oil by utilizing Form C. Whether the explanation furnished by the assessee to entertain bonafide belief that the goods High Speed Diesel Oil were similar to and, therefore, covered under the list of items appended to its registration certificate has not been considered and no discussion exists as to that - Perusal of the reply furnished by the assessee indicates, plea of bonafide belief had been raised. The merits of that explanation apart, it was incumbent on the assessing authority to consider the same and pass appropriate order especially with respect to allegation of false declaration. Unless that finding had been returned by the assessing authority, it is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial condition for imposition of penalty under Section 10-A of the Act is issuance of false declaration. In the present case, all that the revenue has been able to establish in the penalty order is - though the applicant was authorized to furnish Form C to purchase Furnace Oil and Light Diesel Oil, it wrongly made purchases of High Speed Diesel Oil by utilizing Form C. 5. Whether the explanation furnished by the assessee to entertain bonafide belief that the goods High Speed Diesel Oil were similar to and, therefore, covered under the list of items appended to its registration certificate has not been considered and no discussion exists as to that. 6. Perusal of the reply furnished by the assessee indicates, plea of bonafide belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count of some inadvertence or some omission. Falsely representation takes place when a person knowingly makes representation for certain things when he knew that he is not entitled to make the said representation. This Section 10 (b) has to be read with Section 10-A of the Act. Section 10-A provides imposition of penalty in lieu of prosecution. Section 10 provides penalties and also simple imprisonment, which may extend to six months or with a fine or with both. 8. The matter was carried in appeal to the Supreme Court. Discussing the issue of false representation for the purpose of imposition of penalty under Section 10A read with Section 10(b) of the Act, the Supreme Court in Commissioner of Sales Tax, U.P. Vs. M/s Sanjiv Fabrics 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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