https://www.taxtmi.com/caselaws?id=150892 Section 36(2)(a) of the Bombay Sales Tax Act was construed to permit imposition of penalty by the Commissioner, and by delegation the Sales Tax Officer, where a dealer wilfully failed to apply for registration. The provision was held to refer to the office, not the particular officer who made the assessment, so a successor officer could levy penalty after transfer. The prior officer's decision not to impose penalty, even with a recommendation for prosecution, did not exhaust the statutory power where no prosecution had been instituted with the required sanction. The successor Sales Tax Officer was therefore competent to impose penalty. en-us Fri, 06 Dec 1974 00:00:00 +0530 Fri, 24 May 2013 14:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150892 Section 36(2)(a) of the Bombay Sales Tax Act was construed to permit imposition of penalty by the Commissioner, and by delegation the Sales Tax Officer, where a dealer wilfully failed to apply for registration. The provision was held to refer to the office, not the particular officer who made the assessment, so a successor officer could levy penalty after transfer. The prior officer's decision not to impose penalty, even with a recommendation for prosecution, did not exhaust the statutory power where no prosecution had been instituted with the required sanction. The successor Sales Tax Officer was therefore competent to impose penalty. Case-Laws VAT and Sales Tax Fri, 06 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150892