Penalty jurisdiction under section 271(1)(c) turned on the date of reference, requiring remand for a factual finding.

Jurisdiction to impose penalty under section 271(1)(c) depended on whether the reference to the Inspecting Assistant Commissioner was made before 1 April 1976. If the reference pre-dated that amendment, the authority could complete the penalty proceedings after the change in law; however, the record did not show when the reference was made. Because that date was a necessary factual finding, the jurisdictional issue could not be resolved on the existing material. The matter was therefore remanded to the Tribunal to determine the date of reference and decide the case afresh in light of the governing precedent.

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Issues: Whether the Inspecting Assistant Commissioner had jurisdiction to impose penalty under section 271(1)(c) after 1 April 1976, and whether the matter required remand for a finding on the date of reference to that authority.

Analysis: The controlling principle applied was that, if the reference to the Inspecting Assistant Commissioner had been made before 1 April 1976, the authority would retain competence to complete the penalty proceedings even after the amendment came into force. The record did not disclose when the reference was made, so the jurisdictional question could not be answered on the existing material. A clear finding on that factual aspect was necessary before the legal position could be applied.

Conclusion: The matter was remanded to the Tribunal to record a finding on the date of reference and then decide the case afresh in accordance with the governing precedent.

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