https://www.taxtmi.com/caselaws?id=100010 Section 12(5) of the Orissa Sales Tax Act, 1947 applies only where a dealer was liable to tax and wilfully failed to apply for registration. On the facts, the assessee had already applied for registration and had represented that he was liable to tax; the later omission to file a fresh application after rejection of the first request was attributed to the assessing officer's failure to inform him of that rejection, not to any deliberate attempt to evade taxation. The requisite element of wilful default was therefore absent, and assessment and penalty under that provision could not be sustained. en-us Wed, 04 Nov 1964 00:00:00 +0530 Mon, 23 Sep 2013 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100010 Section 12(5) of the Orissa Sales Tax Act, 1947 applies only where a dealer was liable to tax and wilfully failed to apply for registration. On the facts, the assessee had already applied for registration and had represented that he was liable to tax; the later omission to file a fresh application after rejection of the first request was attributed to the assessing officer's failure to inform him of that rejection, not to any deliberate attempt to evade taxation. The requisite element of wilful default was therefore absent, and assessment and penalty under that provision could not be sustained. Case-Laws VAT and Sales Tax Wed, 04 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100010