https://www.taxtmi.com/caselaws?id=95762 A CHA licence suspension based on alleged false declaration and suppression of material facts was found unsustainable because the application required disclosure only of penalties or prosecutions existing on the date of application. On that date, no penalty had yet been imposed in the later proceeding relied on by the Commissioner, so the answers in the application could not be treated as false. The suspension order was set aside and the appeal allowed, while the Commissioner was left free to proceed under the licensing regulations if otherwise permissible. en-us Mon, 30 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95762 A CHA licence suspension based on alleged false declaration and suppression of material facts was found unsustainable because the application required disclosure only of penalties or prosecutions existing on the date of application. On that date, no penalty had yet been imposed in the later proceeding relied on by the Commissioner, so the answers in the application could not be treated as false. The suspension order was set aside and the appeal allowed, while the Commissioner was left free to proceed under the licensing regulations if otherwise permissible. Case-Laws Customs Mon, 30 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95762