Declaration-form violation: penalty sustained for issuing Form C for goods not covered by registration, with no factual basis for revision plea.

Penalty for issuing Form C for spring leaves treated as motor parts was sustained because the goods were not covered by the dealer's registration when the forms were issued. The court noted that the claim that the goods were actually iron strips was not raised before the assessing authority, the first appellate authority, or the Tribunal, and there was no factual foundation for it. A pure legal plea may be advanced in revision only where the relevant facts are undisputed. On those facts, use of Form C for unregistered goods amounted to a declaration-form violation under section 10, so the revision failed.

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Issues: Whether penalty under section 10A for issuing Form C in respect of spring leaves as motor parts was sustainable, and whether a legal plea that the goods fell within iron and steel could be raised in revision without a factual foundation.

Analysis: The penalty order recorded that the dealer purchased spring leaves as motor parts and issued Form C though the goods were not covered by its registration for that category. The Court held that the plea that the goods were separately purchased as iron strips was never raised before the assessing authority, the first appellate authority, or the Tribunal, and there was no factual foundation to support it. A pure legal contention may be raised in revision, but only where the necessary facts are undisputed. Since spring leaves were added in the registration certificate only from 30 October 2001, the dealer was not registered for spring leaves motor parts when Form C was issued, and the use of Form C for those goods constituted a violation of clause (b) of section 10.

Conclusion: The penalty was upheld and the revision was dismissed against the assessee.

Final Conclusion: Issuing Form C for goods not covered by the registration and lacking a factual basis for the contrary claim justified the penalty, and no interference with the Tribunal's order was warranted.

Ratio Decidendi: A legal plea raised for the first time in revision cannot succeed unless supported by an undisputed factual foundation, and issuance of Form C for unregistered goods attracts penalty under the declaration-form violation provisions.

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