Unauthorized use of declaration forms and unregistered imports justified penalty, with concurrent factual findings left undisturbed in revision.

Penalty under Section 10-A of the Central Sales Tax Act was sustained because the assessee used Forms C and 31 without authority and imported goods without proper registration or effective permission. The record did not show the necessary particulars in the application, and the claimed list of items was unavailable. On these facts, the appellate authorities and Tribunal reached concurrent findings that were neither perverse nor unsupported by the record, so revision interference was unwarranted and the revisions failed.

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Issues: Whether penalty under Section 10-A of the Central Sales Tax Act was sustainable where the assessee used Forms C and 31 without authority and imported goods without proper registration and without attaching the required list of items.

Analysis: The assessee failed to establish that the items imported were properly covered by registration or that any effective permission existed for their use. The record showed that the relevant application did not contain the necessary particulars and the alleged list was not available. The concurrent findings of the appellate authorities and the Tribunal were based on this factual position. In revision, no interference was warranted with such concurrent findings, especially when they were not shown to be perverse or unsupported by record.

Conclusion: The penalty was rightly sustained and the revisions failed.

Ratio Decidendi: Where declaration forms are used without authority and the factual findings show import of goods without registration or requisite permission, penalty under Section 10-A of the Central Sales Tax Act is justified, and concurrent findings of fact will not be disturbed in revision.

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